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(영문) 서울행정법원 2016.02.19 2015구합5894
등록세및압류처분해지청구
Text

1. Of the Plaintiff’s lawsuit against Defendant Seoul Special Metropolitan City Mayor, the part claiming revocation of the registration tax and local education tax.

Reasons

1. Details of the disposition;

A. On April 4, 2007, the Plaintiff, as the National Assembly of Yangcheon-gu, acquired 218 site 45.2 square meters and its ground 45.2 square meters and 1529.4 square meters (hereinafter “instant land”; each of the instant land; “the instant building”; and was exempted from the acquisition and registration taxes for the instant land and buildings.

B. As of June 1, 2007, the head of Yangcheon-gu Seoul Metropolitan Government (hereinafter referred to as the "head of Yangcheon-gu Office") considered the size of 89.67 square meters on a building registry among 1529.14 square meters of the total area of the instant building from July 10, 2007, on the ground that the Plaintiff was not using the instant building as a corporation's unique business (including the area including the area of 23.63 square meters in the total floor area of the building 1529.44 square meters), 25,750 won, urban planning tax, 34,920 won, common facilities tax, 6,010 won, education tax, 5,150 won, 71,830 won [hereinafter referred to as "property tax, etc."), property tax of 304,205 square meters in total [hereinafter referred to as "property tax, etc., 306, 4205 square meters in total, 146315,2745.7.7.7

Since then, the head of Yangcheon-gu Office, on March 26, 2008, deemed that the 6th floor area of the building of this case was used for the corporation’s own business, and the property tax is exempted for that part. In addition, on March 26, 2008, the head of Yangcheon-gu shall fully revoke the disposition imposing property tax, etc. on the 89.67 square meters of the 6th floor of this case’s 199.14 square meters of this case’s 6th floor of this case’s 199.14 square meters of this case’s 199.14 square meters of this case’s 6th floor of this case’s 199.14 square meters of this case’s - 89.67 square meters of this case’s 199.

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