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(영문) 서울행정법원 2017.04.06 2016구합64913
재산세등부과처분취소
Text

1. The plaintiff's claims against the defendants are all dismissed.

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

Reasons

1. Details of the disposition;

A. On December 20, 2010, the Plaintiff, the main business of which is the trust of real estate rights, concluded a management-type land trust contract (hereinafter “instant trust contract”) for the execution of a condominium construction project (hereinafter “instant project”) on the aggregate of 82,243m2m2 (hereinafter “instant land”) with respect to the aggregate of 196 and 45m2m2 (hereinafter “instant land”) in Gangnam-gu, Seoul. On December 20, 201, the Plaintiff completed the registration of ownership transfer and trust with respect to the instant land on December 27, 2010.

On July 21, 2011, the Plaintiff was transferred the name of the project implementer of urban planning facilities related to the instant project, and the name of the project owner on July 26, 201.

B. The head of Gangnam-gu Seoul Metropolitan Government changed the land attached to a building under separate aggregate taxation pursuant to Article 103(1)3 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27710, Dec. 30, 2016; hereinafter the same shall apply), which was the land attached to the building under construction pursuant to Article 103(1)3 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27710, Dec. 30, 2016; hereinafter the same shall apply), to which the instant land was subject to separate aggregate taxation for at least six months as of June 1, 2014, on the ground that the construction was suspended for at least six months without justifiable grounds, and notified the Plaintiff of the correction of KRW 286,14,610 in total.

C. On November 24, 2014, the head of the regional tax office notified the Plaintiff of the rectification of KRW 692,116,190 of the comprehensive real estate holding tax for the year 2014 and KRW 138,423,230 of the special rural development tax.

The plaintiff filed an appeal on each of the above dispositions, but the appeal was dismissed on March 3, 2016 and March 23, 2016, respectively.

E. As the head of the regional tax office’s disposition on December 13, 2016, upon the reduction or correction of the comprehensive real estate holding tax amounting to 38,492,90 won and the special rural development tax amounting to 7,698,580 won, the above disposition became 653,623,290 won of comprehensive real estate holding tax and the special rural development tax amounting to 130,724,650 won.

The total disposition of the Defendants is '.'.

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