1. The Defendant’s imposition of comprehensive real estate holding tax in the year 201 against the Plaintiff on November 16, 201 is KRW 1,017,011,593, and the imposition of comprehensive real estate holding tax in the year 2011.

1. Details of the disposition;

A. In calculating the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the former Gross Real Estate Tax Act (amended by Act No. 10789, Jun. 7, 201; hereinafter the same shall apply), the Defendant calculated the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax as of the tax base of comprehensive real estate holding tax (amended by Presidential Decree No. 22952, Jun. 3, 201; hereinafter the same shall apply), Articles 4-2, 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Tax Act (amended by Presidential Decree No. 22952, Jun. 3, 201; hereinafter the same shall apply) 】 (the amount equivalent to property tax to be calculated as the standard tax rate of property tax on land which is a house or comprehensive aggregate aggregate taxation or separate aggregate taxation 】 107(2) of the former Enforcement Rule of the Gross Real Estate Tax Act No. 25(hereinafter the same shall apply).

(hereinafter “instant disposition”). (b)

On February 14, 2012, the Plaintiff filed an objection against the instant disposition with the Defendant, but the said application was dismissed on February 23, 2012. The Plaintiff filed an appeal with the Director of the Tax Tribunal on May 18, 2012, but the said claim was also dismissed on August 17, 2012.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the request in this case is lawful

A. The imposition of property tax and comprehensive real estate tax concurrently on the same taxable object as the plaintiff's assertion is illegal as double taxation.