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창원지방법원 2013.01.03 2012구합3239
재산세등부과처분취소
Text

Each taxation disposition listed in the attached Table 1, which the Defendants issued against the Plaintiff, shall be revoked.

The costs of lawsuit.

Reasons

Details of the disposition

The Plaintiff is a corporation that carries out the management business of the Changwon National Industrial Complex, and is the owner of the land and buildings (hereinafter collectively referred to as the “instant real estate”) as shown below on the site of the support facility zone of the said complex, and leases the instant real estate for the following purposes.

The head of Changwon-gu and the head of Changwon-dong and the head of Changwon-dong and 851-7, 816,528.81-4 underground and 628.8.6-2, 793.9, Dong Dong-dong, 793.9, 32,893.9, sports halls, playgrounds offices, playgrounds offices, and 3-A-dong 3-dong 11-1, 217, 718.1, - lease terminals, parking lots, and 5 joint logistics centers to the Changwon-dong and the head of Changwon-si (the head of Changwon-si), the area of which is divided, were leased to the Changwon-dong and the head of Changwon-si (the head of Changwon-si) for each real estate of this case, including lease terminals, parking lots, and 5 joint logistics centers to the Changwon-dong and 15-39,001.2.

The Plaintiff filed an objection with the Changwon City Mayor on September 23, 201 and November 21, 201 with regard to the imposition of local taxes in 2011, but was partially dismissed. On February 13, 2012 and February 27, 2012, the Plaintiff filed a request for an inquiry with the Tax Tribunal, but was partially dismissed. The details of the imposition of local taxes in 2011 are as shown in attached Table 1.

The head of Sungsan District Office imposed local taxes (property tax and education tax) in 2012 on the instant real estate on July 6, 2012, September 6, 2012, and on the instant real estate on September 6, 2012, and on September 4, 2012 on each of the instant real estate 2 through 5 as shown in attached Table 1.

(hereinafter referred to as the “instant disposition” in common with the disposition of local tax in 201, remaining after the foregoing paragraph (c).

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