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(영문) 부산지방법원 2015.04.02 2014구합22541
경정신청불가처분취소
Text

1. Of the instant lawsuit, an application for rectification as to the property tax and local education tax stated in [Attachment 1] Nos. 1 and 2.

Reasons

1. Basic facts

A. The Plaintiff’s establishment and operation of the Daedong Hospital was 1) The Plaintiff was a school juristic person established for the purpose of providing junior college education, and is also 530-1 and 20,995 square meters of two lots, Busan Dong-dong, Busan. (hereinafter “instant land”).

(2) The Plaintiff began to establish and operate a 3-year inter-dong junior college in order to achieve the purpose of its establishment, and the name of the said school was changed to a 1998 large school, and the name of the said school was changed to a 1991 large school.

(B) The Plaintiff, regardless of the type of school under Article 18(2) of the Higher Education Act, was able to use the name of the university or the university differently from the type of school under Article 18(2) of the same Act. (3) The Plaintiff provided the above hospital as a place for experiment and practice of students of the Daedong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-

2) After receiving a written notice of imposition of the instant property tax, etc. on September 11, 2013, the Plaintiff paid both the said property tax and the local education tax until September 30, 2013. 3) After December 3, 2013, the Defendant rendered a decision to reduce the property tax (land portion) from KRW 69,254,410 to KRW 68,832,570, and the local education tax from KRW 10,228,110 to KRW 10,165,610.

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