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1. The Defendant: (a) against Plaintiff A, KRW 9,375,882; and (b) against Plaintiff B, KRW 12,432,578; and (c) against each said money, from May 24, 2012 to May 2012.
Reasons
1. Basic facts
A. C and D taxation disposition 1) C Co., Ltd. (hereinafter “C”).
Around February 7, 2003, E purchased land and its ground buildings from 2 and other E, and 6.3 billion won. (2) On January 15, 2005, G newly constructed the first building (office 13 and apartment house 32 households) on the ground of Gangdong-gu Seoul, Gangdong-gu, Seoul, and the second building (office 6 and apartment house 36 households; hereinafter referred to as “each main apartment of this case”) on the ground of Gangdong-gu, Seoul, and completed the registration of initial ownership.
3) The head of Gangdong-gu Seoul Metropolitan Government (hereinafter referred to as the “head of Gangdong-gu”).
On November 10, 2006, C imposed registration tax and local education tax on the apartment portion among the main apartment complexes of this case, which were subject to general taxation on the ground that C was not registered as a housing construction business operator, and imposed registration tax and the total amount of KRW 179,889,520 on the apartment portion among the main apartment complexes of this case, and imposed registration tax and the total amount of KRW 71,676,180 on the portion of the first apartment among the buildings of this case, and KRW 84,986,80 on the portion of the second apartment construction, the total amount of KRW 80,039,000,000, local education tax and KRW 14,863,720 on the portion of the second apartment among the buildings of this case (hereinafter referred to as the “instant disposition imposing tax”).
[4] The Defendant delegated the head of Gangdong-gu Office with the imposition and collection of the main tax of this case, which is the city tax, but upon failure to pay each tax according to the above disposition, determined to directly impose and collect the above tax pursuant to Article 5(3)4 of the Seoul Special Metropolitan City City City City Market Price Basic Ordinance, and on January 21, 2008, the representative director of C and Nonparty D, the oligopolistic shareholder, were designated as the secondary taxpayer, and the apartment of each main apartment of this case.