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1. Property tax assessed against Plaintiff A on July 15, 2015 KRW 11,796,860, local resource and facility tax of Plaintiff A, KRW 1,174,280, respectively.
Reasons
1. Details of the disposition;
A. On December 31, 1960, Plaintiff B purchased approximately 650.6 square meters of land in Gangnam-gu Seoul Metropolitan Government, and on May 3, 2002, Plaintiff A and C donated 231/60 of each of the above land shares to Plaintiff A and C.
On September 21, 2005, the Plaintiffs newly built the five-story building on the ground of the general steel structure and other roof (hereinafter “instant building”) on the said land. The Plaintiffs determined the co-ownership share of the said building as 10/10, 100, 45/100, 100, and 3, and completed the registration of ownership preservation.
B. At the time of June 1, 2015, which was the property tax assessment basis date of the instant building in 2015, the trade name of “E” and the trade name of “F” on the second floor of the said building was being operated by employing a male studiody system (hereinafter “instant main points”). Each of the instant main points was indicated as the type of business in the food service business business license management ledger of the said main points, and the type of business as “Y bar” and “studio” respectively.
C. On the ground that the instant building is used for a high-class recreation center under Article 13(5)4 of the Local Tax Act and Article 28(5)4(b) of the Enforcement Decree of the same Act and land attached thereto, the Defendant imposed property tax of KRW 11,796,860 (40) under Article 111(1)2(a) of the Local Tax Act on July 15, 2015, property tax of KRW 11,796,860, local resource and facility tax of KRW 174,280, local education tax of KRW 2,621,510, local resource and facility tax of KRW 260,950, local education tax of KRW 50, local education tax of KRW 501,50, KRW 11796,860, local resource and facility tax of KRW 174,280,00, KRW 257, and KRW 200 on Plaintiff C respectively.
(hereinafter collectively referred to as “instant disposition”). D.
The Plaintiffs appealed and filed an appeal with the Tax Tribunal on August 27, 2015, but was dismissed on May 4, 2016.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, Eul evidence Nos. 2, 4, and 6, and arguments.