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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 father B died on April 25, 2012, and the Plaintiff completed the registration of transfer of ownership on the land C and D (hereinafter “each of the instant lands”) owned by the Plaintiff on June 29, 2012 and April 4, 2013 due to each of the agreements and divisions.
B. On the other hand, on December 29, 2004, the Newan Construction applied for approval of the joint housing construction plan to be implemented from Ewon to 10 Dong 391 households, including each of the instant land, to the Defendant on December 29, 2004, and the Defendant decided each of the instant land as a school site upon approval of the said housing construction plan on March 21, 2006.
C. The Defendant imposed urban planning tax under Article 235 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same shall apply) or property tax portion under Article 112 of the current Local Tax Act to B, as “property tax portion”, KRW 3,490,234, Sept. 9, 2007; KRW 3,781,089, Sept. 2, 2008; KRW 3,908,866; KRW 3,918,940; KRW 3,918,940; KRW 3,893,7540; around September 31, 2011; KRW 2,59,93,979; KRW 30,939,9630; and KRW 30,931,96,970; and KRW 30,930,96,97
(hereinafter “each disposition of this case”). [Grounds for recognition] No dispute exists, Gap evidence Nos. 1, 2, Eul evidence Nos. 2-1 through 7, Eul evidence Nos. 1, 2, and the purport of the whole pleadings.
2. Effects of dispositions;
(a) as shown in the Attachment of the relevant statutes;
B. The Plaintiff asserted that each of the instant lands constitutes “public facility site” as provided by Article 235(2) of the former Local Tax Act and Article 112(3) of the current Local Tax Act, and thus, is not subject to imposition of urban planning tax or property tax on an urban area. However, each of the instant lands is a school facility site, and its Enforcement Decree is concerned with Article 2 subparag. 13 of the National Land Planning and Utilization Act.