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1. As to the Plaintiff:
A. The imposition of property tax of KRW 9,714,960 and local education tax of KRW 1,245,50 on July 15, 2013 is subject to the imposition of KRW 1,245,50.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation established on May 23, 1992 for the purpose of promoting the convenience of people's lives and improving public welfare by efficiently implementing the integrated energy supply for housing, commercial areas, etc.
B. Pursuant to Article 10 of the former Ordinance on Reduction and Exemption of Yangsan City Tax (amended by Ordinance No. 887, May 7, 2012; hereinafter “instant Ordinance”), the Defendant has reduced and exempted a certain percentage of property tax (excluding the portion of private investment ratio) on real estate in his/her jurisdiction that the Plaintiff owns to use directly for its unique duties on the ground that it constitutes “corporation invested by a local government” as prescribed by the said provision.
C. The Defendant issued a disposition imposing property tax and local education tax as stated below (hereinafter “instant disposition”) on real estate located in each jurisdiction that the Plaintiff used directly for its unique duties as of the tax base date of property tax in 2013 on the ground that such real estate does not fall under “a stock company under the Commercial Act established by a local government by contributing its capital or property, or an incorporated foundation under the Civil Act” under Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; Act No. 12175, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation Act”).
The amount of the property tax imposed on the date of disposition by the sequence No. 9,714, 960 1,245,500 on July 15, 2013, for the local education tax payment notice of the amount of the property tax imposed on the date of disposition, shall be the aggregate of 30,40,400,950 1,245,500 5-12,403, 550 1,273, 410 5-23, 23, 8, 282, 404, 974, 400 5-3, 30,40, 493, 493, 310
D. On October 2, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed by the Tax Tribunal on March 18, 2014.
【Legal basis for recognition】