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

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

Details of the disposition

On November 16, 2011, the Defendant respectively imposed KRW 11,984,607,420 of the comprehensive real estate holding tax for the year 201 and KRW 2,396,921,480 of the special rural development tax for the Plaintiff.

(2) Article 4-2 and Article 5-3 (1) and (2) of the former Enforcement Decree of the Gross Real Estate Tax Act (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”) provides that “The amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Article 9(3), 14(3) and (6) of the same Act shall be calculated as the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax (hereinafter “the amended Act”). In calculating the amount of property tax, the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Article 9(3), 14(3) and (6), the former Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “amended Enforcement Decree”) shall be deemed the amount equivalent to the property tax rate of property tax to be the fair market value calculated as the property tax rate of 】 20.

(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2) are as follows.

[See] The calculation basis of the tax amount is as shown in attached Form 1.

On February 16, 2012, the Plaintiff dissatisfied with the instant disposition and filed a request for an inquiry with the Tax Tribunal, but the Tax Tribunal dismissed the said request on May 24, 2012.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 and 2, Eul evidence No. 1, and the purport of the entire pleading as to whether the disposition of this case is legitimate or not, the defendant alleged as to whether the disposition of this case is legitimate shall calculate the amount of the property tax to be deducted at the time of the disposition of this case, and