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(영문) 청주지방법원 2014.09.04 2014구합10672
재산세부과처분취소
Text

1. As to the plaintiff:

A. As to the imposition of the property tax of KRW 655,940 on September 5, 2013 by Defendant Jeju-si market, KRW 609,310.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation that has 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 in order to promote convenience in people's lives and to contribute to improving public welfare by laying the foundation for a long-term supply of gas. On June 1, 2013, a major shareholder as of June 1, 2013 is the Government (26.86%) the Korea Electric Power Corporation (24.45%) the Korea Electric Power Corporation (24.9%) the Seoul Special Metropolitan City (3.9%, Gyeonggi-do 1.22%, Gyeonggi-do, 0.70%, Incheon Metropolitan City, 0.70%, Busan Metropolitan City 0.6%, 0.56%, 0.42% in Daegu Metropolitan City, 0.42% in Daegu-do, 0.38% in Gwangju Metropolitan City, 0.33% in Gwangju-do, 0.31% in Chungcheongnam-do, 005% in Gangwon-do).

B. Pursuant to Article 10 of the former Ordinance on Reduction and Exemption of City Tax (amended by Ordinance No. 2098, Mar. 16, 2012) for the reason that the Defendant Bocheon-si falls under the “corporation invested or contributed by a local government” pursuant to Article 10 of the former Ordinance on Reduction and Exemption of Do Tax (amended by Ordinance No. 2098, Mar. 30, 2012) and Article 10 of the former Ordinance on Reduction and Exemption of Do Tax (amended by Ordinance No. 2098, Mar. 30, 2012) for the reason that the Defendant Bocheon-si constitutes the “corporation invested or contributed by the local government,” the Defendant Bocheon-si has reduced or exempted property tax (excluding the portion excluding the ratio of private investment) on real estate

C. The Defendants do not constitute a “stock company under the Commercial Act or an incorporated foundation under the Civil Act established by a local government with capital or property contribution” under Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation Act”) that was amended by Act No. 111138, Dec. 31, 201 with respect to the Plaintiff, and enforced February 1, 2012 with respect to the said Plaintiff.

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