beta
Text
1. As to the plaintiff:
A. The head of Ilyang-dong, Goyang-si, Seoul, imposed a property tax of KRW 54,612,50 on September 5, 2013 by the head of the relevant Si/Gu.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation that completed the registration of incorporation on August 18, 1983 with investments from the Government of the Republic of Korea and the Korea Electric Power Corporation with the aim of contributing to promoting the convenience of people’s lives and improving public welfare by establishing a foundation for a long-term stable supply of gas. As of June 1, 2013, major shareholders as of June 1, 2013 (26.86%) are government (26.86%) Korea Electric Power Corporation (24.25%) and local governments (9.48%).
B. Pursuant to Article 9 of the former Ordinance on Reduction and Exemption of the Si tax in Gyeyang-si (amended by the Ordinance No. 1412 of May 29, 2012), Defendant Kuyang-si may reduce or exempt property tax on real estate located within the jurisdiction of the Plaintiff to use directly for its unique duties pursuant to Article 7 of the Gu Ordinance on Reduction and Exemption of the Si tax in the Guri-si (amended by the Ordinance No. 1198 of May 23, 2012) (hereinafter referred to as the “each of the instant ordinances”), on the ground that each Plaintiff constitutes “corporation invested by a local government” as stipulated in each of the above ordinances, on the ground that the real estate located within the jurisdiction of the Plaintiff to use directly for its unique duties constitutes “corporation invested by a local government.”
C. The Defendants: (a) on the ground that the Plaintiff does not constitute a “stock company under the Commercial Act established by a local government with capital or property contribution, or an incorporated foundation under the Civil Act” under Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; (b) which was enforced January 1, 2012; hereinafter “former Restriction of Special Local Taxation Act”); (c) on the ground that the Plaintiff’s disposition of imposition of each property tax on real estate located in each jurisdiction owned by the Plaintiff to use directly for its unique duties as of the tax base date of property tax in 2013 was imposed without mitigation (hereinafter “each disposition of this case”).
The plaintiff on November 29, 2013.