Seocho 2012west 3328 ( October 12, 2012)

The disposition of calculating the amount of property tax to be deducted when calculating the amount of comprehensive real estate holding tax by applying both the fair market price ratio and the fair market price ratio of property tax.

In calculating the amount of property tax to be deducted when calculating the amount of comprehensive real estate holding tax, the imposition of comprehensive real estate holding tax by a disposition agency which imposes taxes by applying both the fair market price ratio and the fair market price ratio of property tax.

2013Guhap1089 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax

AAA Corporation

The director of the tax office

May 21, 2013

July 19, 2013

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

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

On November 23, 2011, the Defendant’s disposition of comprehensive real estate holding tax for the Plaintiff in the year 201 and the special rural development tax for the imposition of the global real estate holding tax for the Plaintiff shall be revoked. The part exceeding the OOOO of comprehensive real estate holding tax for the special rural development tax and the OOOO of special rural development tax is revoked.

1. Details of the disposition;

A. On November 23, 2011, the Defendant: (a) determined and notified the Plaintiff of the comprehensive real estate holding tax for the year 201 and the special rural development tax for the first time; (b) returned OOOOO or the special rural development tax for the first time on February 10, 2012 (hereinafter referred to as the “instant disposition”); and (c) returned OOO or the special rural development tax for the first time on February 10, 201 (=OO or the special rural development tax for the remainder of the refund -OO or the special rural development tax for the first time).

B. In calculating the amount of property tax deducted in the calculation of the amount of comprehensive real estate holding tax pursuant to Articles 9(3) and 14(3) and (6) of the former Comprehensive Real Estate Holding Tax Act (amended by Act No. 10789, Jun. 7, 201; hereinafter referred to as the "amended Act"), the Defendant prepared a detailed list of detailed methods for calculating the amount of property tax in attached Form 1 of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Ordinance No. 22952, Jun. 3, 2011; hereinafter referred to as the "Enforcement Decree of the amended Act") and Article 4-2 and Article 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Act No. 10789, Sep. 23, 2009); and

C. The Plaintiff dissatisfied with the instant disposition and filed an objection on February 17, 2012, and the Defendant dismissed the said objection on March 16, 2012. The Plaintiff again filed an appeal on June 18, 2012, but the Tax Tribunal dismissed the said appeal on October 11, 2012.

[Ground of Recognition] The non-contentious facts, Gap evidence Nos. 1 through 4, and Eul evidence No. 2 (including various numbers in the case of a natural disaster), and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) In calculating the amount of comprehensive real estate holding tax, Articles 9(3), 14(3), and 14(6) of the amended Act, Articles 4-2, 5-3(1), and 5-3(2) of the Enforcement Decree of the amended Act provide that the amount of tax imposed as property tax shall be deducted from the amount of tax imposed as property tax for the same taxable object.

However, in calculating the amount of property tax to be deducted, the Defendant deducted only the amount of property tax imposed on the portion subject to comprehensive real estate holding tax by multiplying the amount of property tax (comprehensive real estate holding tax or property tax) by the fair market value ratio, and did not deduct the remaining amount of tax. The method of preparing the amended Enforcement Rule was to ensure that the amount of property tax on the same taxable object subject to comprehensive real estate holding tax is not deducted in whole, so it is unlawful and invalid as it violates the Constitution or violates the principle of no taxation without law or the principle of no taxation without law, and the disposition

(2) On September 3, 2003, the Ministry of Finance and Economy officially expressed the opinion that when imposing comprehensive real estate holding tax, the total amount of the property tax imposed by a local government is deducted from the total amount of the property tax imposed by the local government, and thus, it is not unconstitutional since it is not double taxation. However, even though the Plaintiff formally expressed that only a part of the property tax paid by the Plaintiff was deducted, and the disposition in this case was made contrary to the principle of trust protection, which is unlawful.

B. Relevant statutes

Attached Form 2 is as shown in the relevant statutes.

C. Determination

(1) As to the scope of property tax deducted in calculating the amount of comprehensive real estate holding tax

(A) Details of major amendments to the laws and regulations of comprehensive real estate holding tax

1) Details of the former Gross Real Estate Tax Act (amended by Act No. 8852 of Feb. 29, 2008, enforced on the same day, and the previous Act No. 9273 of Dec. 26, 2008; hereinafter “previous Act”) and the previous Act

○ Tax Base

Articles of the Act

previous law

Amendment Act

Article 8 (Tax Base) (1)

The tax base of comprehensive real estate holding tax on housing shall be the amount obtained by deducting 600 million won from the aggregate amount of published prices of housing by each taxpayer.

The tax base of comprehensive real estate holding tax on housing shall be determined by multiplying the amount calculated by deducting 600 million won from the aggregate amount of published prices of housing by each taxpayer by the fair market price ratio determined by the Decree within the scope from 60/100 to 100/100 in consideration of the trend of the real estate market, financial conditions, etc.

Article 13 (Tax Base) (1)

The tax base for comprehensive real estate holding tax on land subject to general aggregate taxation shall be the amount obtained by deducting KRW 300 million from the aggregate amount of published prices of relevant taxable land by taxpayer.

The tax base for comprehensive real estate holding tax on land subject to general aggregate taxation shall be an amount calculated by multiplying the amount obtained by deducting KRW 500 million from the amount calculated by adding the publicly notified price of the relevant taxable land by each taxpayer, by the fair market price ratio prescribed by Presidential Decree within the scope from 60/100 to 100/100, in consideration of the trend of the real estate market

§ 13 (Tax Base) ②

The tax base for comprehensive real estate holding tax on land subject to special aggregate taxation shall be the amount obtained by deducting 4 billion won from the aggregate amount of published prices of the relevant taxable land by taxpayer.

The tax base for comprehensive real estate holding tax on land subject to special aggregate taxation shall be an amount calculated by multiplying the amount obtained by deducting eight billion won from the aggregate amount of published prices of the relevant taxable land by each taxpayer by the fair market price ratio determined by Grand Order within the scope from 60/100 to 100/100 in consideration of the real estate market trend, financial conditions, etc.

○ Tax Rate and Tax Amount

Articles of the Act

previous law

Amendment Act

Article 9 (Tax Rates and Amount of Taxes)

(1) The amount of comprehensive real estate holding tax on housing shall be calculated by applying the following tax rates to the tax base (hereinafter referred to as "amount of comprehensive real estate holding tax on housing"):

(2) In calculating the amount of comprehensive real estate holding tax on housing, with respect to the comprehensive real estate holding tax on housing for which the liability to pay taxes arises within the period from 2006 to 2008, the amount calculated by multiplying the tax base by tax rate under paragraph (1) by the annual application rate in each of the following subparagraphs and the tax rate under paragraph (1) shall

(3) The amount of tax imposed as property tax on housing subject to the taxation on an amount exceeding the standard amount of taxation on housing shall be deducted from the amount of comprehensive real estate holding tax on housing.

(1) The amount of comprehensive real estate holding tax on housing shall be the amount calculated by applying the following tax rates to the tax base (hereinafter referred to as "amount of comprehensive real estate holding tax on housing"):

(2) and (2)

(3) The amount of tax imposed as property tax on housing subject to the relevant taxation on the amount of tax base of housing shall be deducted from the amount of comprehensive real estate holding tax on housing.

* Article 14(3) and (6) providing for the rate of comprehensive real estate holding tax on land subject to comprehensive and separate aggregate taxation has been amended equally.

2) Details of the former Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “former Enforcement Decree”) and the Enforcement Decree of the amended Enforcement Decree

Enforcement Decree

previous Enforcement Decree

Enforcement Decree of the Amendment

Article 4-2 (Calculation of Amount of Property Tax Deduction from Amount of Comprehensive Real Estate Holding Tax on House)

The amount of tax imposed as property tax on housing which is deducted from the amount of comprehensive real estate holding tax on housing pursuant to Article 9 (4) of the Act shall be the amount calculated by the following formula:

The amount equivalent to the property tax calculated by the standard tax rate of property tax on housing on the portion exceeding the standard amount of property tax on housing / The amount equivalent to the property tax calculated by the standard tax rate of property tax on the aggregate of housing

The amount of tax imposed as property tax on housing which is deducted from the amount of comprehensive real estate holding tax on housing pursuant to Article 9 (4) of the Act shall be the amount calculated by the following formula:

The amount equivalent to the property tax calculated by the standard tax rate of property tax on the tax base of housing / The amount equivalent to the property tax calculated by summing up houses;

Article 5-3 (Deduction of Property Tax from Amount of Comprehensive Real Estate Holding Tax)

The amount of tax imposed as the property tax on land which is the object of general aggregate taxation to be deducted from the amount of general aggregate tax on land pursuant to Article 14 (7) of the Act shall be the amount calculated in accordance with the following formula:

The amount of property tax imposed as property tax on land subject to general aggregate taxation ¡¿ The amount equivalent to the property tax calculated as the standard tax on property tax on land subject to general aggregate taxation with respect to the amount in excess of the amount of tax on land subject to general aggregate taxation / The amount equivalent to the property tax calculated as the standard tax on property

The amount of tax imposed as the property tax on land which is the object of general aggregate taxation to be deducted from the amount of general aggregate tax on land pursuant to Article 14 (7) of the Act shall be the amount calculated in accordance with the following formula:

The amount of tax imposed as property tax on land subject to general aggregate taxation ¡¿ The amount equivalent to the property tax calculated by the standard tax rate of property tax on land subject to general aggregate taxation with respect to the tax base on land subject to general aggregate taxation / The amount equivalent to the property tax calculated by the standard tax rate of

Article 5-3 (Deduction of Property Tax of Comprehensive Real Estate Holding Tax Amount) ②

Pursuant to the provisions of Article 14 (7) of the Act, the amount of tax imposed as the property tax on the land subject to separate aggregate taxation which is deducted from the amount of special aggregate taxation shall be the amount calculated by the following formula:

The amount equivalent to the property tax calculated according to the standard tax rate of the property tax on land subject to special aggregate aggregate aggregate taxation with respect to the aggregate amount of the property tax on land subject to special aggregate taxation of X aggregate aggregate taxation / The amount equivalent to the property tax calculated according to the standard tax rate of the property tax on land subject to special aggregate taxation

Pursuant to the provisions of Article 14 (7) of the Act, the amount of tax imposed as the property tax on the land subject to separate aggregate taxation which is deducted from the amount of special aggregate taxation shall be the amount calculated by the following formula:

The amount equivalent to the property tax calculated according to the standard tax rate of property tax on land subject to special aggregate aggregate aggregate taxation on the land subject to X special aggregate taxation / The amount equivalent to the property tax on land subject to special aggregate taxation calculated according to the standard tax rate of property tax on land subject to general aggregate taxation /

3) Details of the former Enforcement Rule of the Gross Real Estate Tax (amended by Ordinance of the Ministry of Strategy and Finance No. 80 of May 12, 2009, hereinafter “former Enforcement Rule”) and the amended Enforcement Rule

previous Enforcement Regulations

Enforcement Regulations of the Amendment

5. The amount of property tax exceeding the standard amount;

·Housing

: Gross real estate tax base 】 Applicable ratio of property tax base x 0.5%

· General Cumulative Land

: Gross real estate tax base 】 Applicable ratio of property tax base x 0.5%

· Separate Cumulative Land

: Gross Real Estate Tax Base X x 0.4%

Standard Tax Base Tax Rates

·Housing

: [Public Notice Price - 600 million (one house for one household) after reduction x the fair market price ratio of comprehensive real estate holding tax x 0.4% of the fair market price ratio of property tax x 0.4%

· General Cumulative Land

:(3) public notice price after reduction x 500 million x The fair market price ratio of comprehensive real estate holding tax x the fair market price ratio of property tax x 0.5%

· Separately Cumulative Land

The fair market price ratio of the x comprehensive real estate holding tax x the fair market price ratio of property tax x the fair market price ratio of property tax.

(iv) Property tax base under the Local Tax Act;

Articles of the Act

Before amendment of the Local Tax Act

Law No. 9319 of December 31, 2008

After amendment of the Local Tax Act

[Law No. 9422 of February 6, 2009]

Article 187 (Tax Base)

The tax base of property tax shall be as follows:

1. The tax base of property tax on land and housing shall be the statutory standard price under Article 111 (2) 1;

2. (Omission)

(1) The tax base of property tax on land, buildings and housing shall be the value calculated by multiplying the statutory standard price under Article 111 (2) 1 by the fair market price ratio prescribed by the Grand Order within the scope prescribed by any of the following subparagraphs in consideration of the trend of the real estate market, local financial conditions, etc.:

1. Land and buildings: From 50/100 to 90/100 of the statutory standard prices;

2. Housing: From 45/100 to 80/100 of the statutory standard prices.

Added (Law No. 7843, Dec. 31, 2005)

Notwithstanding the amended provisions of Article 5 (Special Cases concerning Tax Base for Property Tax) Article 187 (1), the tax base from 2006 to 2017 shall be the value calculated by multiplying the standard market value by the applicable rates provided for in the following subparagraphs:

1. The applicable ratio to land and buildings shall be 5/100 in 2006, and 5/100 in each year thereafter, and 100/100 in each year thereafter;

2. The applicable rate in respect of a house shall be 50/100 in 2006 and 2007, and 5/100 in each year from 2008, and 100/100 in each year.

(B) According to the above-mentioned Acts and subordinate statutes and amendments, and ① the previous Acts and subordinate statutes are to calculate the amount of comprehensive real estate holding tax up to 2008, the amount in excess of the tax base amount for housing or land subject to comprehensive housing holding tax (hereinafter referred to as "housing, etc.") (the aggregate of the officially announced price of housing, the aggregate of the publicly notified price of housing, and the publicly notified price of land subject to comprehensive housing holding tax, 300 million won, and 60 million won; hereinafter referred to as "60 million won, etc.") shall be determined as the tax base and again multiplied by the annual applicable rate and tax rate; for the amount in excess of the tax base, the detailed formula of calculating the amount of property tax to be deducted shall be as stipulated in the previous Enforcement Decree and the previous Enforcement Rule x the amount of property tax to be imposed on the tax base, such as the property tax rate of x 600 million won calculated by adding the property tax rate of the newly amended property tax base to the property tax base (the property tax rate of x 900 billion won, etc.) calculated as the property tax base.

(C) On the other hand, the plaintiff argues that "the amount of property tax, such as housing, etc. subject to taxation" should be calculated by applying the standard tax rate to "the amount (tax base) calculated by applying the "amount of property tax, such as housing, etc. subject to taxation", which is the content of the amended Act and the Enforcement Decree of the amended Act, as the method of calculating the standard tax base of comprehensive real estate holding tax under the previous Act and the amended Act, is merely changed by the method of multiplying the amount obtained by deducting 600 million won, etc. from the publicly notified price by the annual application rate and the tax rate by the fair market price ratio instead of the annual application rate, and it is unclear whether the amount of property tax means the fair market price ratio under the amended Act and the fair market price ratio under the amended Local Tax Act.

In addition, in the formula for calculating the amount of property tax to be deducted under Article 4-2 and Article 5-3 (1) and (2) of the Enforcement Decree of the amended Local Tax Act, the term "amount equivalent to property tax calculated according to the standard tax rate for property tax, such as house" has been deleted from the concept of "tax base amount" to "tax base", and the term "amount equivalent to property tax calculated according to the standard tax rate for property tax, such as house" has been changed from "tax base amount" to "tax base amount". In addition, since Article 188 of the amended Local Tax Act provides the differential tax rate by property tax base under Article 187 of the amended Local Tax Act (the amount calculated by multiplying the standard market value by the fair market value ratio), the amount calculated by applying the relevant tax rate [the publicly notified price - the fair market value ratio under the amended Local Real Estate Tax Act x the fair market value ratio x the fair market value ratio x the fair market value ratio x the property tax rate], and it is clear that the above formula should be prepared as well as well.

In addition, if "fair market price ratio" should be multiplied only once as the plaintiff asserts, and if "fair market price ratio" means the fair market price ratio of comprehensive real estate holding tax under the amended Act (i.e., the purport that the fair market price ratio is not multiplied by the fair market price ratio), it shall not be explained that the amended Local Tax Act shall multiplying "fair market price ratio" by the "fair market price ratio in determining the property tax base," and if the plaintiff asserts, it shall not be possible to explain that the "property tax rate" shall be applied in calculating the property tax base under the previous Enforcement Decree and Enforcement Rule of the Local Tax Act before the amendment. If the plaintiff's assertion is that only the "fair market price ratio" should be multiplied by the "fair market price ratio" (i.e., the purport that the above assertion by the plaintiff is not multiplied by the fair market price ratio of comprehensive real estate holding tax under the amended Act), and the revised Local Tax Act does not clearly provide that the tax base ratio of comprehensive real estate holding tax should be multiplied by the "detailed real estate holding tax base ratio" as the above.

(D) Furthermore, the Plaintiff argues that it is reasonable to interpret the amended Act and the Enforcement Decree of the amended Act provide that the amount of tax imposed as property tax on the land subject to cumulative taxation shall be deducted from the tax amount imposed as property tax on the land subject to cumulative taxation. Accordingly, it is reasonable to interpret the amount of property tax to be deducted from the amount calculated by multiplying the officially assessed value of the property tax by the fair market price ratio applicable to the property tax (tax base), and that it can prevent double taxation problems where the comprehensive real estate holding tax on the same taxable object as the property tax has no comprehensive real estate holding tax on the same taxable object.

In light of the principle of no taxation without the law, the interpretation of tax laws and regulations without any justifiable reason should be interpreted in accordance with the law, barring special circumstances, and it is not permitted to expand or analogical interpretation without any justifiable reason, and in particular, it is also consistent with the principle of fair taxation (see, e.g., Supreme Court Decision 97Nu20090, Mar. 27, 1998). However, unlike the previous law and the previous Enforcement Decree, the amended Act provides that the tax base amount is the portion exceeding the tax base amount (the tax base amount in the previous law and the previous Enforcement Decree) multiplied by the fair market value ratio, and it is clearly stated that the tax base amount should be deducted from the total tax base amount, such as housing, and that the interpretation, like the Plaintiff’s assertion, is obviously contrary to the language and text of the tax laws and regulations, and that the portion exceeding the tax base amount should not be considered as the total tax base amount calculated by deducting the entire tax base amount from the revised Enforcement Decree of the comprehensive real estate tax law and its entire tax base amount should not be considered as the total tax base amount exceeding 600 billion won.

(2) unconstitutionality and illegality of the amended enforcement rules

(A) Whether it violates the principle of no taxation without law

The method of formulating the amended Enforcement Rule is merely to change the method of calculating the property tax amount to the tax base amount, such as a house, according to the previous Act and the previous Enforcement Decree, the method of calculating the property tax amount to be deducted, and to change the application rate of the property tax and the property tax rate to the tax base amount multiplied by the fair market price ratio of the property tax and the property tax rate, and to the tax base amount to the tax base amount to be deducted by the fair market price ratio of the property tax, such as a house, is nothing more than to unreasonably reduce the amount of property tax to be deducted under the amended Act and the Enforcement Decree of the amended Act, and such finance is to improve the unreasonable deduction of the excessive amount of property tax under the previous Act, and thus, it does not violate the principle of substantial taxation and the principle of no taxation without law.

(B) Whether the prohibition of double taxation violates the principle of double taxation

The plaintiff's taxation of the same tax item is contrary to the principle of double taxation. Since the property tax and the comprehensive real estate tax which are the same real estate holding tax for the same taxable object are imposed concurrently, the problem of double taxation is inevitably generated, and the Comprehensive Real Estate Holding Tax Act regulates that the Enforcement Rule of the Comprehensive Real Estate Holding Tax shall partially deduct the property tax already paid in calculating the tax amount so that it is adjusted the problem of double taxation, so it is unconstitutional and unlawful that the Enforcement Rule of the Comprehensive Real Estate Holding Tax violates the principle of double taxation, but the above argument is without merit for the following reasons.

1) The system is to prevent double taxation by deducting property tax from the amount of comprehensive real estate tax imposed on the tax base of comprehensive real estate tax in order to prevent double taxation on the same property. Such double taxation problem is resolved if the comprehensive real estate tax is deducted from the amount of comprehensive real estate tax payable on the portion on which the comprehensive real estate tax is imposed. However, the comprehensive real estate tax is less than the amount of tax imposed on the person who owns the real estate in excess of the amount of taxation standard, and the amount which exceeds the amount of taxation standard of 60 million won on the house, etc., and the amount which is deducted from the total amount of the published price after deducting the amount of 60 million won from the total amount of the published price, which is then deducted from the amount of the fair market price and the tax base [the publicly notified price - 1 x (Fair market price rate)] calculated by multiplying the amount of taxation standard and the amount of comprehensive real estate tax to which the comprehensive real estate tax is imposed (the fair market price ratio should not be calculated - the amount excluded from the fair market price ratio.

2) However, in the previous laws, the portion of the total amount of the published value minus the total amount of the property tax equivalent to the total amount of the property tax (amount of the standard amount of taxation) should be calculated and deducted, and in real case of the comprehensive real estate tax, the revised law revised the amount of property tax to be deducted from the tax base of the comprehensive real estate tax (the officially announced land price - 60 million won) out of the excess amount of the standard amount of taxation (the annual application rate) by deducting the amount of property tax equivalent to the total amount of the standard amount of taxation (the officially announced land price - 1 - the annual application rate) which is excluded from the tax base of the comprehensive real estate tax by deducting the amount of property tax equivalent to the excess amount of the standard amount of taxation from the total amount of the assessment from the total amount of the comprehensive real estate tax (the amount of the property tax imposed on the tax base of the comprehensive real estate tax). In order to improve

3) As such, since the amount of comprehensive real estate holding tax under the Comprehensive Real Estate Holding Tax Act is calculated by deducting the amount of tax imposed as property tax on real estate subject to taxation, even though the same taxable real estate is identical, the portion imposed as property tax by a local government is divided between the portion imposed as property tax and the portion paid as property tax by the State, and it is not paid the comprehensive real estate holding tax again, and there is no problem of double taxation between the comprehensive real estate holding tax and property tax (see Constitutional Court en banc Decision 2006Hun-Ba12, Nov. 13, 2008; 2007Hun-Ba71, 2007Hun-Ba71, 2007; 2008Hun-Ba3, 202

4) Even if the Plaintiff’s assertion results in not partially deducting the amount of property tax on the subject of comprehensive real estate holding tax, and in imposing comprehensive real estate holding tax, any constitutional order that the amount of property tax already paid should be deducted in full cannot be deemed to have been granted to the legislators. Moreover, the amended Enforcement Rule merely provides the specific formula of the amount of property tax subject to deduction under the amended Enforcement Decree and its content, and thus does not violate the principle of no taxation without representation. Furthermore, even if the Plaintiff’s assertion on this part points out that the contents of the amended Enforcement Decree and the amended Enforcement Decree are unconstitutional, the legislative body has legislative discretion as to whether to exclude or relax the imposition of taxes on the same subject of taxation and how to adjust it. Thus, in imposing comprehensive real estate holding tax and property tax, it cannot be deemed a arbitrary legislative measure that significantly deviates from the limit of legislative discretion solely on the ground that some amount of tax was not deducted.

(C) Whether the principle of trust protection violates the principle

1) In general in administrative legal relations, the principle of the protection of trust for an act of an administrative agency is applied, and first, the administrative agency should name the public opinion that is the subject of trust for an individual, and second, the administrative agency's statement of opinion is justified and there is no cause attributable to the individual. Third, the individual should have conducted any act based on the individual's statement of opinion, and third, the administrative agency should have conducted any act contrary to the above statement of opinion, and fourth, the administrative agency's disposition contrary to the above statement of opinion, thereby infringing on the individual's interest. If any administrative disposition satisfies these requirements, it is unlawful as an act contrary to the principle of the protection of trust, unless it is likely to seriously undermine the public interest or legitimate interests of a third party (see, e.g., Supreme Court Decision 2004Du46, Jun. 9, 2006).

2) According to the reasoning of the first fifth floor, it is recognized that the financial and economic division did not have any possibility of unconstitutionality since the total amount of property tax imposed by a local government is deducted when imposing a comprehensive real estate holding tax on September 3, 2003 through the explanatory materials of the title " how to change the taxation system for real estate holding?" was not deducted from the total amount of property tax imposed by a local government.

However, as seen earlier, since the amount of property tax on the portion on which the comprehensive real estate holding tax is imposed is fully deducted even after the enforcement of the amended Act, it cannot be said that the Defendant made a disposition contrary to the above expression of opinion. Therefore, the Plaintiff’s assertion on this part is

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.