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(영문) 청주지방법원 2015.06.04 2015구합10327
재산세등부과처분 취소
Text

1. As to the Plaintiff:

(a) The property tax assessed on July 25, 2014 KRW 16,047,190 and the local education tax shall be KRW 2,057,330.

Reasons

1. Details of the disposition;

A. The Plaintiff is a juristic person established on May 23, 1992, established on December 31, 201, the major shareholders as of December 31, 201 are the Korea Electric Power Corporation (34.5%) Korea Regional Heating Corporation (Korea Regional Heating Corporation, which is incorporated by the Commercial Act on November 1, 1985, the Korea Electric Power Corporation (48.34%) Korea Energy Corporation (26.04%) and Seoul Special Metropolitan City (25.62%) under the said Integrated Energy Supply Act, which comprehensively succeeds to all the property and rights and obligations of the Korea Electric Power Corporation (25.62%) under the said Integrated Energy Supply Act for the purpose of promoting the convenience of people's lives and contributing to the improvement of public welfare by efficiently supplying integrated energy for residential and commercial areas, etc. under the Integrated Energy Supply Act established and promulgated on December 14, 1991.

B. In accordance with Article 9 of the former Ordinance on Reduction and Exemption of Market Price of Cheongju-si (amended by Ordinance No. 2863, Apr. 6, 2012; hereinafter “instant Ordinance”), the Defendant has reduced or exempted a certain percentage of property tax (excluding the portion of private investment ratio) on real estate held by the Plaintiff for direct use in its own business on the ground that the Plaintiff constitutes “corporation invested or contributed by a local government” pursuant to Article 9 of the said Ordinance.

C. Meanwhile, Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014) which was amended by Act No. 11138, Dec. 31, 2011; enacted from February 1, 2012 (amended by Act No. 12175, Jan. 1, 2014) provides that “Local tax shall be reduced until December 31, 2013 for a stock company under the Commercial Act or incorporated foundation under the Civil Act established by a local government as a contribution to capital or property, as prescribed in the following subparagraphs” and subparagraph 3 of Article 85-2 provides that “property tax shall be reduced by 75/100 of property tax on real estate used directly for its unique duties as of the tax base date, and thereafter, it shall be reduced by the amount of contribution or contribution ratio

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