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(영문) 서울고등법원 2014.11.26 2014누2609
재산세등부과처분취소
Text

1. The judgment of the court of first instance is modified as follows.

Attached Form 1, which was imposed by the Defendant against the Plaintiff on May 10, 2012.

Reasons

1. Details of the disposition;

A. On July 15, 1993, the Plaintiff is a social welfare foundation established pursuant to the Social Welfare Services Act that performs the business of supporting the disabled facilities and home care for the disabled, the establishment and operation of community rehabilitation facilities for the disabled and vocational rehabilitation facilities for the disabled, enlightenment and public relations for the welfare of the disabled, the establishment and operation of special schools.

B. On January 12, 1995, the Plaintiff purchased a school site of 713,832.4 square meters (hereinafter “instant land”) from the Gangnam-gu Seoul Special Metropolitan City Urban Development Corporation on January 12, 1995 to establish educational facilities for students with developmental disabilities and intellectual disabilities, and completed registration of preservation of ownership on October 8, 1997 by constructing a smuggling school building of 2,47.83 square meters (one-story, one-story, and one-story), second-story, 1,976.51 square meters (class, school room), 3 stories, 1,901.64 square meters (class), 4 stories, 1,587.97 square meters (class), 1,248, 297 square meters (one-story, one-story, and four-story, one-story, 248, 297, and 297 square meters (one-story, one-story, one-story, and one-story, one-story, two487.

C. Around 2002, the Plaintiff extended the area of 1,778.24 square meters for one story (in-house gymnasiums), 762.11 square meters for two stories (in-house seats), 3,048.66 square meters for an underground floor (art galleries) and 3,526.90 square meters for two stories under the [Attachment 1] below [Attachment 1].

After the extension in 2002, the building of this case was "the building of this case" in 2007.

1) [Attachment 1] Whether a property tax (unit : 208m2) imposed on the 207-201-201-201-201-1, non-taxable class 1,587.97 2, 236.74, 901-64 1,901.642, 562.712, 562.712, 562.74.74. 7. 86. 1, 86. 1, 67. 4. 7. 1, 786. 4. 7. 1, 786. 12, 64. 78. 1, 64. 78. 1, 786. 4. 1, 786. 3. 1, 643. 176. 1, 762. 1762. 177. 14. 7. 174. 7

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