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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. On November 29, 2010, the Plaintiff: (a) obtained a successful bid of KRW 562,311,100 in total for KRW 562,31,100 on the 17th floor floor of the main complex building of the building C with the 17th floor above the ground located in Gangseo-gu Seoul Metropolitan Government (hereinafter “B”) (hereinafter “instant aggregate building”); (b) Nos. 41, 42, and 42-1 (hereinafter “each share of the site ownership, including each share of the site ownership; and (c) the Plaintiff acquired ownership of the said three units.
B. On May 31, 2017, pursuant to Article 4(2) of the former Local Tax Act (Amended by Act No. 14839, Jul. 26, 2017; hereinafter the same) and Article 4(3) and (7) of the former Enforcement Decree of the Local Tax Act (Amended by Presidential Decree No. 28211, Jul. 26, 2017; hereinafter the same), the Mayor of Seoul Special Metropolitan City determined and publicly announced the standard market price for the portion of the building among the instant real estate as follows.
4,367,191 won (No. 46,956,336 won) 42 1,162 2,162.92 2,304,807 won (No. 42-1 44,367,191 won) of the standard market price in 2017.
C. On May 31, 2017, the Defendant determined and announced the publicly announced individual land price of B land pursuant to Article 11 of the former Act on the Public Announcement of Real Estate Values (wholly amended by Act No. 13796, Jan. 19, 2016; hereinafter “Real Estate Publication Act”) and Article 21 of the Enforcement Decree of the same Act.
Based on the statutory standard price in 2017 and the officially assessed individual land price in 2017 (3,99,000 won per square meter as of January 1, 2017) of the instant real estate portion, the Defendant calculated the property tax base as follows, and imposed and collected property tax, property tax, urban area, local resource and facility tax, and local education tax on the instant real estate on the Plaintiff for 2017.
(hereinafter collectively referred to as "the Disposition in this case"). (unit) Property tax base of the property tax of the family room classified as "won" shall be 32,869,43482,170 on the date on which the property tax of the local education tax of the local resource tax of the urban area is imposed.