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1. As to the plaintiff:
A. The head of Ilyang-dong, Goyang-si, Seoul, imposed property tax amounting to KRW 2,596,570 on July 5, 2013.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation that completed the registration of incorporation on August 18, 1983 with investments from the Government of the Republic of Korea and the Korea Electric Power Corporation with the aim of contributing to promoting the convenience of people’s lives and improving public welfare by establishing a foundation for a long-term stable supply of gas. As of June 1, 2013, major shareholders as of June 1, 2013 (26.86%) are government (26.86%) Korea Electric Power Corporation (24.25%) and local governments (9.48%).
B. Pursuant to Article 9 of the former Ordinance on Reduction and Exemption of the High City Tax (amended by the Gyeonggi-do Ordinance No. 1412, May 29, 2012), the head of Simyang-si and the head of Simyang-si has reduced or exempted a certain percentage of property tax (excluding the portion of private investment) on real estate in his/her jurisdiction that the Plaintiff owns to use directly for his/her unique duties on the ground that each Plaintiff constitutes a “corporation invested by a local government” as prescribed by the said provision.
C. The Defendants: (a) on the ground that the Plaintiff does not constitute a “stock company under the Commercial Act established by a local government with capital or property contribution, or an incorporated foundation under the Civil Act” under Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; (b) which was enforced January 1, 2012; hereinafter “former Restriction of Special Local Taxation Act”); (c) on the ground that the Plaintiff’s disposition of imposition of each property tax on real estate located in each jurisdiction owned by the Plaintiff to use directly for its unique duties as of the tax base date of property tax in 2013 was imposed without mitigation (hereinafter “each disposition of this case”).
On September 30, 2013, the Plaintiff filed an appeal with the Tax Tribunal on September 30, 2013, but was dismissed on December 16, 2013.
[Ground of Recognition: Facts without dispute, Gap evidence 1, 2, 4, 5, 11, Eul evidence 2, Eul evidence 2, Eul evidence 2, and (Ga number).