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1. The Defendant on July 4, 2013 against the Plaintiff
(a) KRW 1,396,670 among the disposition of imposition of KRW 1,503,570.
Reasons
1. Basic facts
A. The Plaintiff is a corporation established on August 18, 1983 for the purpose of promoting the convenience of people's lives and contributing to improving public welfare by laying the foundation for a long-term stable supply of gas on a long-term basis; on June 1, 2013, major shareholders as of June 1, 2013 (26.86%) the Government (26.86%) the Korea Electric Power Corporation (24.45%) the Korea Electric Power Corporation); (3.9% in Seoul Special Metropolitan City; 1.22% in Gyeonggi-do; 0.70% in Incheon Metropolitan City; 0.66% in Busan Metropolitan City; 0.59% in Seoul Special Metropolitan City; 0.42% in Seoul Special Metropolitan City; 0.40% in Jeonnam-do; 0.38% in Daejeon Metropolitan City; 0.33% in Gwangju Metropolitan City; 0.26% in Chungcheongnam-do; 0.26% in Chungcheongnam-do; 0.5% in Gangwon-do);
B. The Defendant has reduced or exempted the percentage of property tax (excluding the percentage of private investment) on real estate in his/her jurisdiction, which the Plaintiff owns to use directly for its unique duties, on the ground that the real estate falls under the “corporation invested by a local government” pursuant to Article 9 of the former Sejong City Ordinance on Reduction and Exemption of Market Price (Amended by Presidential Decree No. 785, Jun. 1, 2012).
C. After the enforcement of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation”), the Defendant issued a disposition imposing property tax on a building located in his/her jurisdiction without reduction or exemption on the ground that the Plaintiff does not constitute “a stock company under the Commercial Act established by a local government through capital or property contribution, or an incorporated foundation under the Civil Act” under Article 85-2(3) of the same Act as of June 1, 2013, which is the tax base date.
[Ground of recognition] Evidence Nos. 1 and 3, Evidence No. 4-1, 2, Evidence No. 11, Evidence No. 1-1 and 2, and the purport of the whole pleadings
2. The plaintiff's alleged local government is obligated to pay the plaintiff's capital in accordance with Article 4 of the former Korea Gas Corporation Act (amended by Act No. 3836 of May 12, 1986, hereinafter the same).