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(영문) 서울행정법원 2012.06.01 2011구합28769
종합부동산세부과처분등취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. The Defendants imposed comprehensive real estate tax and special tax for rural development in 2010 on the relevant Plaintiffs on the date of each disposition indicated in the separate disposition list attached Table 1, and the Plaintiff New World Co., Ltd. filed a request for correction on the ground that: (a) the Defendants paid the said amount to the Defendant by filing a return with the director of the tax office of Jung-gu District Tax on comprehensive real estate tax (15,981,019,032, special tax for rural development, special tax for rural development, 2,772,875,670, and paid the said amount to the said Defendant on March 8, 2011; (b) on March 31, 2011, the said Defendant notified

(2) The Defendants are entitled to the comprehensive real estate holding tax (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”) and the Defendants are entitled to the comprehensive real estate holding tax (amended by Act No. 10221, Mar. 31, 2010; hereinafter “amended Act”) under Article 9(3), 14(3), and 14(6) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “instant disposition”). In calculating the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Article 9(3), 14(3), and 14(6) of the same Act, the Defendants shall be entitled to the comprehensive comprehensive real estate holding tax (amended by Presidential Decree No. 22813, Mar. 31, 2011; hereinafter “amended Enforcement Decree”) and shall be entitled to the comprehensive real estate holding tax rate 】 (20.

(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2)

[See] The calculation was made.

Specific details of the tax amount calculation shall be "1...." in attached Form 4.

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