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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 Defendant imposed property tax, etc. on the Plaintiff on the land of two parcels, other than 20,847 square meters in Busan-gun, Busan-gun (hereinafter “instant land”), including property tax, etc. from 2014 to 2016, as follows.
The total amount of the property tax imposed on the area of a taxable year shall be 2014,895 424,01,011, 210 2,068,570 374,010 2,442,580 28,56,56,940 270 271,380,218,150 27,7416,74150 27,7415,7415,601,275,6102,423,3603,2302,2302,756, 5708,6478,6207,7417,3207,320
B. On October 29, 2017, the Defendant issued a correction disposition of the officially assessed individual land price of the instant land on November 29, 2017 and notified the Plaintiff of the correction of the officially assessed land price of the instant land from KRW 16,100 to KRW 341,40 as of January 1, 2014, on the ground that in calculating the officially assessed individual land price of the instant land in 2014 as to the instant land, the Defendant erroneously calculated and publicly notified the current utilization status as “forest” rather than “forest” but “forest,” and notified the Plaintiff of the said determination. (ii) On November 29, 2017, the Plaintiff filed an objection against the said determination, and the Defendant re-announceed the officially assessed land price of the instant land to KRW 250,00,000 in size as of December 13, 2017.
(hereinafter referred to as “instant corrective disposition”). C.
(1) On February 13, 2018, the Defendant calculated the tax base value of the instant land on the basis of the determination of the individual publication price as corrected by the instant disposition on the basis of the correction of the tax base and imposed the tax amount calculated by subtracting the amount of tax already paid by the Plaintiff according to the initial disposition (hereinafter “property tax”) for the year 2014, 17,081,720 won, local education tax, 2,414,930 won, and 2,234,040 won, property tax for the year 2015,234,040 won, local education tax, 2,830,680 won, ③ property tax for the year 26,505,790 won, local education tax, 3,902,340 won, and ④ property tax for the year 2017, 35,830,250 won, local education tax, 5,261,840 won (hereinafter “the tax”).