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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation that runs the real estate leasing business. (2) On February 19, 2014, the Plaintiff purchased from the Dobong Saemaeul Community Fund, the same-ro 3 from 91-9 to 2,425.2 square meters, 91-27 to 26.8 square meters, and completed the registration of the transfer of ownership on June 16, 2014. On September 7, 2015, the Plaintiff purchased from the Republic of Korea the land of 3 same-dong, Daegu-ro 91-30 to 60.3 square meters (hereinafter referred to as the “instant land”), and completed the registration of the transfer of ownership on November 30, 2015.
B. The Defendant imposed the Plaintiff’s property tax, etc. on the instant land, among the land owned by the Plaintiff, shall be subject to general aggregate taxation under Article 106(1)1 of the former Local Tax Act (amended by Act No. 1475, Dec. 27, 2016; hereinafter the same shall apply), and the disposition was rendered against the Plaintiff, which imposes property tax on the Plaintiff in the aggregate of KRW 157,516,100, and KRW 23,90,60, and KRW 1816,760 (hereinafter the “instant disposition”).
C. On September 5, 2016, the Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on September 5, 2016, but the appeal was dismissed on March 2, 2017.
[Ground of recognition] The fact that there has been no dispute, Gap's 1 through 4 (if there is an additional number, including each number; hereinafter the same shall apply), Eul's 1, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) Article 106 of the former Local Tax Act; Enforcement Decree of the former Local Tax Act (amended by Presidential Decree No. 27710, Dec. 30, 2016; hereinafter the same shall apply)
Articles 101(1) and 103(1) of the same Act provide that “If construction works were interrupted for not less than six months without justifiable grounds as of the taxable base date, the land annexed to the building under construction shall be included in the special aggregate taxation.”
However, this case.