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1. Property tax on land belonging to the Plaintiff for the year 2014, which was paid by the Defendant to the Plaintiff on September 3, 2014, KRW 809,290, and local education tax 1,374.
Reasons
1. Details of the disposition;
A. On February 16, 2006, the Plaintiff purchased a museum building on the land and completed the registration for transfer of ownership in the future by purchasing the total area of 7,459 square meters in size and 522 square meters in the area of 545-64 m3, 540 m3, 545-64 m3, 54, 4-19 m3, 4-137 m3, 522 m3, 4-20 m3, 520 m3, 520 m3,000,
B. On November 26, 2008, the land before the instant land substitution was substituted to 7,180 square meters of the site 574 square meters (hereinafter “instant land”) in e.g., e., e., g., e., e., g., e., e., e., e., g
C. On October 1, 2013, the Plaintiff obtained a building permit to remove the existing museum building and build a new museum building. On May 27, 2014, the Plaintiff completed the cultural and assembly facilities on the 1st floor size (the total floor area of 350.5 square meters; hereinafter “instant building”) and obtained approval for use.
As of the tax base date of property tax in 2014, the Defendant used part of the instant land as the land annexed to the instant building; however, since the remaining part of the instant land is left unused as a forest and forest, it shall not be directly used for the Plaintiff’s educational purpose. From the total area of the instant land 7,180 square meters, the portion not directly used for the Plaintiff’s educational purpose is specified as the remaining 4,726.15 square meters (hereinafter “the key part of the instant land”) excluding 2,453 square meters equivalent to 350.5 square meters of the floor area of the instant building from the total area of the instant land, 726.15 square meters (hereinafter “the key part of the instant land”), and by applying the tax rate for aggregate taxation under the Local Tax Act to the key part of the instant land, the Defendant imposed KRW 8,809,290,290, local education tax, KRW 1,374
(hereinafter referred to as "the disposition of this case"
E. On May 8, 2015, the Plaintiff filed a petition with the Tax Tribunal for a trial seeking the revocation of the instant disposition. However, the Plaintiff’s petition from the Tax Tribunal on September 14, 2015.