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(영문) 서울행정법원 2015.09.10 2014구합70457
재산세등부과처분취소
Text

1. Each of the “sub-items” columned by the Defendant against the Plaintiff on each of the dates indicated in the “Disposition Date.”

Reasons

1. Details of the disposition;

A. The Plaintiff is a school foundation established pursuant to the Private School Act, and operates a high school annexed to the colleges of education at the colleges of Egrative and Female National University, and a middle school annexed to the colleges of education at the colleges of Egrative and Female National University.

B. Around March 2008, the Plaintiff newly constructed a e-camper complex with the size of 6 stories underground and the total floor area of 68,657.24m24m2 on the 111-1, Seodaemun-gu, Seoul, Seodaemun-gu, Seoul (hereinafter “instant university”) in front of the main office of the e-mailn National University (hereinafter “instant university”) (hereinafter “instant building”), which combines the instant building and the site of the said building.

C. The Plaintiff newly constructed the instant building and used the instant building for educational research facilities (university) on March 27, 2008, and submitted a plan to use the building for the purpose of educational research facilities (university) to the Defendant, and was exempted from property tax, etc. on the instant real estate constituting “real estate directly used by non-profit entrepreneurs” under Article 186 subparag. 1 of the former Local Tax Act (amended by Act No. 9763, Jun. 9, 2009).

On April 28, 2008, the Plaintiff changed the use of part of the 4th underground floor of the instant building to the first class neighborhood living facilities (retail stores, 88 square meters), second class neighborhood living facilities (277 square meters), second class neighborhood living facilities (financial business establishments, 404.8 square meters), second class neighborhood living facilities (referred to as resting restaurants, 1,796.17 square meters), respectively. On July 23, 2008, the Plaintiff used part of the 4th underground floor of the instant building to the 173.74 square meters among the instant buildings, 301.65 square meters, 316.8 square meters, 316.8 square meters, 836 square meters, 79.82 square meters, 62 square meters, 79.62 square meters, 1,047 square meters, and part of the instant building to the 364 square meters of underground culture and assembly facilities (the 364 square meters of underground culture and assembly facilities).

(e).

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