1. Revocation of the first instance judgment.

2. On November 23, 2011, the Defendant’s comprehensive real estate holding tax for the year 201 owed to the Plaintiff on November 23, 2019,325.

1. Details of the disposition;

A. On November 23, 2011, the Defendant issued a notice of global real estate tax of KRW 9,328,183,740 and KRW 1,865,636,740 for special rural development tax and KRW 3,113,740 for special rural development tax of KRW 1,865,636,740 for the Plaintiff. On February 10, 2012, the Defendant repaid KRW 62,740 for comprehensive real estate tax of KRW 3,113,740 for special rural development tax and KRW

(b) Disposition of imposition of comprehensive real estate holding tax (hereinafter referred to as 9,328,183,740 won - 3,113,740 won) and special rural development tax (1,865,000 won (1,865,636,740 won - 62,740 won) shall be hereinafter referred to as "disposition of this case").

In calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3) and 14(3) and (6) of the former Gross Real Estate Tax Act (amended by Act No. 10789, Jun. 7, 201; hereinafter “amended Act”), the Defendant calculated the amount of property tax deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), and 14(3) and (6) of the same Act (amended by Presidential Decree No. 22952, Jun. 3, 2011; hereinafter “amended Enforcement Decree”) and the method of “the amount equivalent to the property tax calculated as the standard tax rate for property tax on the land subject to the division or separate aggregate taxation of housing” under Articles 4-2 and 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Tax Act (amended by Presidential Decree No. 22952, Sep. 23, 2009; hereinafter “amended Enforcement Rule”).

(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2)

(see) The details of the tax calculation are as shown in the separate sheet No. 1.

C. The Plaintiff dissatisfied with the instant disposition and filed an objection on February 17, 2012, but the Defendant dismissed the said objection on March 16, 2012.

In other words, the plaintiff filed an appeal on June 18, 2012, but the Tax Tribunal filed the appeal on October 11, 2012.