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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff’s land acquisition and property tax imposition 1) The Plaintiff is a legal entity that runs real estate rental business. On June 16, 2014, the Plaintiff was 3 to 91-9, and 91-27 land (in combination, hereinafter “instant land”).
(2) Of the land owned by the Plaintiff, the head of Jung-gu Seoul Metropolitan City (hereinafter referred to as the “head of Jung-gu”) received the registration of ownership transfer on the ground of sale on February 19, 2014, the land in question and the land in question owned by the Plaintiff, and the land in question owned by 2-1, 3-2, 187-6, 105, 103, 108-2, 187-9, and 59, 2015, 2015, 2015, 2015, 3-2.
B. The Defendant, based on the taxation data notified by the head of the Gu, determined and notified the Plaintiff of KRW 187,732,270 of the comprehensive real estate holding tax in November 20, 2015 and KRW 37,546,450 of the special rural development tax in November 20, 2015 (hereinafter “the first disposition”).
(2) On December 23, 2015, the Defendant notified the head of the Gu of the details of changing the Plaintiff’s property tax data from the Plaintiff’s land-related Minister 2-1, 3-2 from the perspective of aggregate taxation to the aggregate aggregate taxation. At that time, the Defendant issued a notice of revised the Plaintiff’s comprehensive real estate tax amounting to KRW 3,236,569 and KRW 647,314 from the initial disposition of comprehensive real estate tax by reducing KRW 184,495,70 and KRW 36,89,140 from the special rural development tax.
3) On March 17, 2016, the Plaintiff filed a request for adjudication with the Tax Tribunal. The Defendant accepted the Plaintiff’s claim that “the amount of property tax to be deducted from the amount of comprehensive real estate holding tax was insufficiently calculated,” and reduced ex officio the tax amount. On March 28, 2016, the Plaintiff notified the Plaintiff of the comprehensive real estate holding tax for 2015 as KRW 166,512,294, and the special rural development tax as KRW 33,302,458 (hereinafter the first disposition).