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(영문) 서울행정법원 2018.01.26 2017구합72249
재산세등부과처분취소
Text

1. The plaintiff (appointed party)'s claim is all dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

Reasons

1. Details of the disposition;

A. On August 31, 2007, the Plaintiff and the Selected acquired the instant store (one-half shares of the Plaintiff and the Selected) in the course of voluntary auction with respect to the first floor of Yangcheon-gu Seoul (hereinafter “the instant building”) No. 3-13 (hereinafter “non-13”), the first floor No. 14 (hereinafter “non-14”), and the second floor No. 15 (hereinafter “non-15,” and 13 through 15 (hereinafter “non-15”).

B. In calculating the property tax base on the instant store, the Defendant imposed property tax of KRW 230,210, local education tax of KRW 46,020, property tax of KRW 128,920, property tax of KRW 330,570 on July 10, 2015, and KRW 230,210, property tax of KRW 46,020, property tax of KRW 128,920, local resource and facility tax of KRW 330,570, based on the details entered in the building ledger, on the basis of the content entered in the building ledger.

(hereinafter referred to as “each taxation of this case”) . [Attachment 1] / [Attachment 1] / The fact that there is no dispute over the details of taxation A, Gap evidence Nos. 1, 2, 3, 5, and Eul evidence Nos. 1 and the purport of the whole pleadings

2. The entry in relevant Acts and subordinate statutes (attached Form 1);

3. Whether each taxation of this case is legitimate

A. Pursuant to Articles 10(2) and 12(1) of the Act on the Ownership and Management of Aggregate Buildings, the respective section for common use of the store of this case shall be the area multiplied by the total section for common use of the building of this case by the ratio of the area of each section for common use of the store of this case to the total section for common use of the building of this case.

Of the total floor area of the instant building 101,346.72 square meters, the total section for exclusive use is 52,281.20 square meters and the total section for common use is 49,065.52 square meters. As such, the area of the section for common use under Article 13 is 43.07 square meters = the total area of the section for common use = 49,065.52 square meters.

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