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(영문) 춘천지방법원 2018.07.17 2017구합51103
종합부동산세 부과처분 취소 및 과오납금반환
Text

1. All of the instant lawsuits are dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company that operates and provides comprehensive leisure and training facilities, sports facilities, social welfare facilities, etc.

B. The Defendant imposed comprehensive real estate tax and special rural development tax on the Plaintiff from 2011 to 2015 as indicated in the following table (hereinafter “previous disposition”), and the Plaintiff paid the relevant comprehensive real estate tax and special rural development tax in full.

On December 16, 2011, 201, 489,644,020,97,982,000 on November 16, 201, on the date of notification of the year of accrual of comprehensive real estate tax in full, the date of comprehensive real estate tax to be paid in full, shall be 07,39,644,020,97,000 on December 16, 2012, 201, 15, 396, 396, 340, 104, 279, 260, 97, 260, 97, 14, 2014, 16, 207, 203, 16, 2014, 16, 2014, 16, 2014, 205, 16, 2014

On November 10, 2016, the Defendant notified the Plaintiff of the disposition of increased or decreased comprehensive real estate holding tax and special rural development tax for the year 2014 and 2015 as indicated in the following table.

(hereinafter referred to as the “instant increase or decrease disposition”). The details of the previous disposition to correct the amount of comprehensive real estate tax (amount increased), previously notified to the year to which it belongs, shall be 313,073,740,62,614,614,740,740, 626,438,701 (13,364,961) 65,287,740 (2,673,67,00) 342,107,380,380,421,470,629,629,064 (14,521,684),71,325,812 (2,904,342) of comprehensive real estate tax (amount of increase or decrease) for special rural development tax (amount).

D. On November 10, 2016, the Defendant issued a decision of correction of reduction (hereinafter “instant decision of correction”) with respect to the previous disposition of imposition in 2011, 2012, and 2013 as indicated in the following table, and decided to refund the portion that was reduced due to the correction of reduction (the amount stated “amount of refund” as indicated below) to the Plaintiff.

(hereinafter referred to as “instant national tax refund determination”. The details of the previous disposition to correct the amount of tax (the original and the amount of reduction) previously notified to the year to which the refund year belongs (the original and the amount of reduction) shall be refunded (the amount of comprehensive real estate tax for rural development and special tax for rural development and rural development in 489,64,020, 97, 928,808.

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