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(영문) 수원지방법원 2015.05.12 2014구합54951
재산세부과처분 등 취소청구의 소
Text

1. The phrase “disposition amount” written by the Defendants against the Plaintiff on each date indicated in the “Disposition Date” column in the separate disposition statement.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation incorporated on May 23, 1992 by comprehensively succeeding to all property, rights, and obligations of the Korea Regional Heating Corporation (which is a corporation incorporated on November 1, 1985 under the Commercial Act and established by the Korea Electric Power Corporation, 48.34% of the Korea Energy Corporation, 26.04% of the Korea Energy Corporation, and 25.62% of the Seoul Special Metropolitan City, a corporation incorporated on December 14, 1992 by comprehensively succeeding to all the property, rights, and obligations of the Korea Regional Heating Corporation (which are incorporated on November 1, 1985.

As of December 31, 2013, the major shareholders of the Plaintiff are government(34.55%), Korea Electric Power Corporation(19.55%), Korea Energy Corporation(10.53%) and Seoul Special Metropolitan City(10.37%).

B. Pursuant to Article 13(2) of the former Gyeonggi-do Ordinance on Reduction and Exemption of Do Taxes (amended by Ordinance No. 4295, Jan. 1, 2012), the Defendants have reduced or exempted a certain percentage of acquisition tax (excluding the portion of private investment) on real estate in their respective jurisdiction, acquired by the Plaintiff to use directly for its own business on the ground that the Plaintiff constitutes “corporation invested or contributed by a local government”.

C. In addition, pursuant to Article 9 of the former Ordinance on Reduction and Exemption of the Si tax in Seongbuk-si (amended by Ordinance No. 2556, Mar. 12, 2012), the head of Si/Gu in Suwon-si and the head of Si/Gun/Gu in Suwon-si pursuant to Article 9 of the former Ordinance on Reduction and Exemption of the Si tax in Suwon-si (amended by Ordinance No. 3122, Jun. 11, 2012) and Article 10 of the former Ordinance on Reduction and Exemption of the Si tax in Suwon-si (amended by Ordinance No. 785, Jun. 1, 2012), the head of Si/Gun/Gu in Suwon-si and the head of Si/Gu in Seongbuk-si have reduced and exempted property tax on real estate located within each jurisdiction that the plaintiff directly uses for his/her own business.

However, the Defendants are subject to the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter the same).

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