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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is an owner of the land of 3,233 square meters in total (hereinafter “each of the instant lands”) of eight parcels, including 119-1 large 420 square meters, Busan-dong, Busan-dong, 119-1, 420 square meters.
B. On April 9, 2010, the Plaintiff set approximately 555 square meters out of each of the instant land to Hart Co., Ltd. for seven years from the date when the monthly period of lease was calculated. On April 19, 2010, the Plaintiff leased each of the instant land to Hart Co., Ltd. as of June 19, 2010 to June 18, 2017 by setting the lease period of KRW 1,342.15 square meters out of the instant land.
C. On June 28, 2010, Earart Co., Ltd and Ear Line Co., Ltd. built a temporary building with permission for construction of a temporary building (not later than December 31, 201) from the Defendant on each leased land (hereinafter “instant temporary building”) and filed a report on the extension of the period to the Defendant on December 23, 2014 (no later than December 31, 2015).
After that, the Plaintiff did not report the extension of the retention period until December 31, 2015, which is the expiration date of the retention period, on June 21, 2016. The Plaintiff again reported the extension of the retention period of the instant temporary building. On August 24, 2016, the Defendant accepted it and issued a report completion certificate to the Plaintiff on August 25, 2016 on August 25, 2016.
E. On September 5, 2016, the Defendant issued the instant disposition imposing and notifying property tax of KRW 17,556,690, local education tax, and KRW 2,894,540, respectively, on the premise that the retention period of the instant temporary building expires on December 31, 2015, and thus, the land appurtenant to the instant temporary building, among each of the instant land as of June 1, 2016, constitutes land subject to general aggregate taxation without obtaining approval for use.
[Reasons for Recognition]