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1. Property tax of 56,984,330 won, local education tax of 201 against the Plaintiff on February 18, 2014, and local education tax of 11,396,860 won, and 2012.
Reasons
1. Details of the disposition;
A. On October 12, 2006, the Mayor/Do Governor established and publicly announced an urban development zone designation and development plan with respect to an urban development project (hereinafter “instant project”) with respect to an urban development project with approximately KRW 1,089,000 square meters of daily KRW 792-1,00,000, including the 45-1 and approximately 160,000 square meters of the 176 piece of land in Chang-si, Changwon-si, Seoul Special Metropolitan City, which was owned by the Seoul Special Metropolitan City Mayor (hereinafter “Seoul Special Metropolitan City”) under Article 2006-306 of the notification of the Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Self-Governing Province Special Metropolitan City Special Self-Governing Province Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Municipal City Special Metropolitan City Special Metropolitan City Special Metropolitan City (hereinafter “instant land”). On August 30, 20, 200007
B. On June 23, 2008, 4B-15L areas and 2B-8L areas within the above urban development zone (hereinafter “instant land”) were designated as land substitution for the instant previous land. The Plaintiff acquired the instant land by public auction on November 4, 2010.
C. Meanwhile, a person who obtained permission for the use of the relevant area on November 5, 2008, and the Plaintiff obtained permission for the use of the said area on September 13, 2013, and the permission for the use of the said area on February 13, 2013, respectively.
After conducting a tax investigation with the Plaintiff from November 25, 2013 to November 29, 2013, the Special Self-Governing Province Governor notified the Defendant of the taxation data by deeming the instant land as a general aggregate subject to separate taxation not subject to separate taxation. On February 18, 2014, the Defendant imposed property tax of 95,676,00 won, local education tax of 19,135,200 won, property tax of 2012, property tax of 90,647,810 won, local education tax of 18,129,560 won, local education tax of 18,129,560 won, property tax of 97,78,800 won, local education tax of 19,57,70 won, respectively.
E. On May 15, 2014, the Plaintiff filed an appeal with the Tax Tribunal on May 15, 201. The Tax Tribunal, on December 7, 2016, “4B-15L area,” and on February 13, 2012, the date of permission for use of 2B-8L area, shall be prescribed by Presidential Decree.