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(영문) 서울고등법원 2015.11.04 2012누36448
종합부동산세부과처분등취소
Text

1. Of the judgment of the court of first instance, the part regarding the Plaintiff’s New World Construction Co., Ltd. and shipbuilding hotel shall be revoked.

Reasons

The reasoning of the judgment of the court of first instance is as follows: (a) the reasoning of the judgment of the court of first instance, except that the following is dismissed, and that the period from the 8th to the 16th th th th th th st st st st st st st st st st st st st st st st st st st

2. To delete the part of 15 pages 15 pages.

2 pages 16 and 17 of the former Gross Real Estate Tax Act (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”) provides that “The Gross Real Estate Tax Act (amended by Act No. 10789, Jun. 7, 201; hereinafter “amended Act”) shall be construed as “The Comprehensive Real Estate Tax Act (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”)”, since the amended by Act No. 9273, Dec. 26, 2008; therefore, the same is basically maintained with respect to the instant issue.

In the 3th and 3th parallels, “The Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; Presidential Decree No. 23356, Dec. 8, 201; hereinafter “amended Enforcement Decree”)” is deemed to read “The Enforcement Decree of the Gross Real Estate Tax Act (However, since the amendment by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “Enforcement Decree of the amended Enforcement Decree”)” as “The Enforcement Decree of the former Gross Real Estate Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “Enforcement Decree of the amended Enforcement Decree”).

The phrase “1. Disposition( Gross Real Estate Tax)” is the same as the phrase “1. Disposition( Gross Real Estate Tax)” (the Plaintiff, New World Co., Ltd., and Empt Co., Ltd. reflects the following increase, decrease, and reduction).”

The 3th, 13th, and 14th parallel shall be as follows:

A person shall be appointed.

D. On January 12, 2015, the head of the Defendant Heavy Tax Office adjusted the comprehensive real estate holding tax for the Plaintiff New World Co., Ltd. in 201 to KRW 4,424,54,861, and the special tax for rural development to KRW 884,910,972, respectively.

The defendant Sung Dong Head of the tax office.

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