1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On July 10, 2018, the Defendant calculated property tax rate of 156,641,47, which is equivalent to 70/100 of the current base value with respect to D Building E (the area: 145.91 square meters; hereinafter “instant building”) owned by the Plaintiff on July 10, 2018, based on the tax rate stipulated in Article 111(1)2 (c) of the Local Tax Act, and determined and notified the Plaintiff of KRW 50,260,00 in total, property tax of KRW 87,690 in urban areas, property tax of KRW 87,690 in urban areas, local resource and facility tax of KRW 24,650 in local education tax, and KRW 31,320 in local education tax (hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on September 3, 2018.

However, the Tax Tribunal dismissed the plaintiff's request on January 23, 2019.

[Grounds for recognition] The disposition of this case by the plaintiff as to the legitimacy of the disposition of Gap evidence Nos. 1, 2-1, 2-2, and the purport of the whole pleadings as to whether the disposition of this case is legitimate shall exist as follows. The disposition of this case shall be null and void because the defects are serious and obvious, and the disposition of this case shall be revoked as preliminary.

The standard market price of the instant building in violation of the substance over form principle was KRW 223,390 per square meter as of 2017, but the standard market price of the instant building was calculated as KRW 429,120 per square meter as of 2018, after obtaining approval for use due to substantial repair.

However, the value of the D Building, which belongs to the instant building, was 3,236,40,600 won in total in 2017, and the cost incurred in performing large-scale repair works was 798,631,00 won in total or 6,216,61,440 won in total.

Therefore, regarding the instant building, its increased value.