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1. The Defendant’s disposition of property tax and local education tax against the Plaintiff on September 10, 2012 is subject to KRW 3,064,196.
Reasons
1. Details of the disposition;
A. The Plaintiff is a school foundation established for higher education, etc., and operates a central university’s inner campus in Ansan-si (hereinafter referred to as “the instant land”). The Plaintiff owns a 40-1 forest of 49,478 square meters (hereinafter referred to as “1 land”) near the said school site, a 57 forest of 36,080 square meters (hereinafter referred to as “2 land”), a 407-5 forest of risan-si, a 499 square meters (hereinafter referred to as “3 land”), a 40-9 forest of 122,322 square meters (hereinafter referred to as “4 land”), and a 32,449 square meters (hereinafter referred to as “each of the instant lands”) of risan-si, Masan-si, a neighboring area of the said school site.
B. On September 10, 2012, the Defendant: (a) deemed that the Plaintiff owned a total of 647,722.6 square meters of the area of each of the instant land, other than 53 square meters, without directly using it for the intended business; (b) imposed the Plaintiff property tax of the said land KRW 91,709,740; and (c) imposed the local education tax of KRW 17,984,670 on the Plaintiff.
(Provided, That among the land in this case, 9,768 square meters are excluded from taxation; hereinafter “instant disposition”). The details of imposition of each of the instant dispositions are as shown in the attached disposition.
C. On February 7, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition. On February 7, 2013, the Tax Tribunal rendered a decision to revoke the disposition of property tax and local education tax and dismiss the remainder of the appeal by deeming that the land used directly for the purpose of the business is the land of which the 12-8 square meters is the 58,805 square meters away from the taxable land.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 8, 9, Eul evidence Nos. 1 and 2 (including additional numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that each of the instant lands is directly used for the purpose of education, such as the class of mountain radar learning at a sports university, classes related to the environmental and ecological studies of the Life Resource Engineering Department, the practice of growing medicinal trees at a pharmacy college, the practice of growing ginseng at the ginseng and Gyeyang Ginseng Research Center, and the practice of cultivating mountain ginseng at the Ginseng and Gyeyang Ginseng Research Center, etc. As such, Article 41(2) of the Restriction