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(영문) 의정부지방법원 2014.11.18 2014구합8105
재산세등부과처분취소
Text

1. The Defendants’ “date of Disposition” as set out in the annex 1 list as against the Plaintiff on each corresponding date.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation established on May 23, 1992 for the purpose of promoting the convenience of people's lives and improving public welfare by efficiently implementing the integrated energy supply for housing, commercial areas, etc.

B. Pursuant to Article 9 of the former Ordinance on Reduction and Exemption of Market Price of Goyang-si (amended by the Gyeonggi-do Ordinance No. 1412, May 29, 2012), the head of Goyang-si, Goyang-si, Goyang-si, and Goyang-si, the head of the Sinyang-si, the head of the Sinyang-si, pursuant to Article 10 of the former Ordinance on Reduction and Exemption of Market Price of Goyang-si (amended by the Ordinance No. 1029, Jun. 1, 2012) (amended by the Ordinance No. 1029, Jun. 1, 2012), the head of Sinyang-si, the head of Sinyang-si, the head of Sinyang-si, and the head of Sinyang-si, the head of

C. The Defendants issued a disposition imposing property tax and local education tax on each amount indicated in the column of “amount to be imposed” on the Plaintiff on each of the relevant date as stated in the separate sheet No. 1 of the property tax assessment base date (61.1.), on the ground that the Plaintiff does not fall under “a stock company under the Commercial Act established by a local government by contributing capital or property, or an incorporated foundation under the Civil Act,” as prescribed by Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; hereinafter “former Restriction of Special Local Taxation Act”).

On October 2, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on March 18, 2014.

Grounds for recognition: dispute.

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