Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-47237 ( November 12, 2015)
Title
Whether the amount of property tax deducted from the comprehensive real estate holding tax is calculated on the basis of the amount exceeding the standard amount of taxation, and whether it is calculated on the basis
Summary
The amount of property tax to be deducted from the comprehensive real estate holding tax shall not be multiplied by the fair market price ratio of the property tax and the property tax rate or by the fair market price ratio of the comprehensive real estate holding tax.
Related statutes
Articles 4-2 and 5-3 of the Enforcement Decree of the Gross Real Estate Tax Act
Cases
2015Du58447 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax, etc.
Plaintiff-Appellant
ㅇㅇㅇㅇ 주식회사 외 2
Defendant-Appellee
ㅇㅇ세무서장 외 1
Judgment of the lower court
Seoul High Court Decision 2014Nu47237 Decided November 12, 2015
Imposition of Judgment
on March 10, 2016
Text
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Trial Procedure. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per Disposition by the assent of