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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On September 23, 2013, the Defendant imposed property tax of KRW 1,143,53,150 for a regular amount of property tax of KRW 1,143,55,840 for a year 2013, pursuant to Article 111(1) of the Local Tax Act, on the Plaintiff Company A, as well as KRW 1,519,827 square meters of land owned by the said Plaintiff.
B. On September 10, 2013, the Defendant: (a) imposed property tax of KRW 1,737,153,450 for a regular amount of property tax of KRW 1,737,153,450 for a year 2013, pursuant to Article 111(1) of the Local Tax Act on Plaintiff B Co., Ltd., which was owned by the said Plaintiff; and (b) imposed the local education tax of KRW 335,903,410 for a period of 2013.
C. On October 14, 2013, the Defendant: (a) imposed property tax of KRW 1,069,763,360 on a regular property tax of KRW 1,063,360, and local education tax of KRW 203,273,200 on Plaintiff E on the land owned by the said Plaintiff and KRW 61,00,00,000.
On September 10, 2013, the Defendant imposed on Plaintiff D Co., Ltd. each of the imposition of KRW 1,928,394,560, local education tax, and KRW 373,321,520,00 on the land owned by the said Plaintiff and KRW 2,455,142.7 square meters of land owned by the said Plaintiff, pursuant to Article 111(1) of the Local Tax Act.
(hereinafter referred to as "each of the dispositions of this case" in paragraphs (a) through (d) above.
On December 2, 2013, Plaintiff A filed an appeal with the Tax Tribunal, but the Tax Tribunal dismissed the said appeal on June 17, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5 (including branch numbers; hereinafter the same shall apply), Eul evidence Nos. 1 and 2, the purport of the whole pleadings
2. The gist of the plaintiffs' assertion is as follows: Article 111 (1) 1 (c) of the Local Tax Act, which is a legal basis for each disposition of this case.
Part 40/100 of the tax base for a golf course in subparagraph 2(a) and subparagraph 2(a) of Article 13 of the Enforcement Decree of the Local Tax Act and Article 101(3)13(a) of the Enforcement Decree of the Local Tax Act (hereinafter “the instant case”).