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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 15, 2009, the Plaintiff owned 4,781 square meters of land, 9,054 square meters of land, 309-185 and 457 square meters of land, 2,031,808 square meters of Yongsan-gu, Yongsan-gu, Seoul, Seoul, and the Defendant on June 1, 2009, pursuant to Articles 9 and 14 of the former Gross Real Estate Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter “amended Act”) and Articles 4-2 and 5-3 of the Enforcement Decree of the former Gross Real Estate Tax Act (amended by Presidential Decree No. 22813, Mar. 31, 201; hereinafter “amended Enforcement Decree”), thereby constituting a person liable to pay comprehensive real estate tax.
B. In calculating the amount of property tax deducted in the calculation of the amount of comprehensive real estate holding tax as above, the Plaintiff’s “amount equivalent to property tax calculated according to the standard tax rate of property tax on the portion of housing or the portion of land subject to comprehensive or separate aggregate taxation” under Articles 4-2, 5-3(1) and (2) of the Enforcement Decree of the amended Act shall be deemed as “amount equivalent to property tax calculated according to the standard tax rate of property tax on the portion of housing or the portion of land subject to comprehensive or separate aggregate taxation 】 fair market price ratio of comprehensive real estate holding tax 】 fair market price ratio of property tax 】 method of “standard tax rate” [the Enforcement Rule
(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2)
[See] The calculation was made.
C. On February 26, 2010, the Plaintiff filed a claim for the reduction or exemption of the property tax deduction method under the above Paragraph (b) on the grounds as indicated in the above Paragraph (a) below with respect to the Defendant, by asserting that the amount of tax resulting from the deduction of the legitimate property tax was KRW 5,539,519,010 of comprehensive real estate tax, KRW 1,107,90 of special rural development tax, KRW 1,107,90 of special rural development tax, KRW 2,050,362,350 of comprehensive real estate tax in 209 and KRW 410,072,47