1989.12.31. 이후에 취득한 도시지역 내 자연녹지지역의 목장용분리과세대상에서 별도합산과세대상으로 변경하여 재산세 등을 추징한 것의 적법여부(기각)

과세내역서에 의해 토지의 과세대상 구분을 별도합산과세대상으로 구분한 사실을 알 수 있고 납세고지서에 토지의 과세대상 구분을 종합합산과세대상으로 표기한 것은 착오로 보이며 토지대장, 과세내역서 등을 종합하여 판단시 과세청의 처분은 타당함

1989.12.31. 이후에 취득한 도시지역 내 자연녹지지역의 목장용분리과세대상에서…

이유

1. 처분 개요가.처분청은 청구인이 2004년도∼2008년도 재산세 과세기준일(6.1.) 현재 소유하고 있는 OOO OOO OOO OOO OOO OOOOO 목장용지 400㎡ 및 305-8 전 666㎡(305-8 전은 2005.3.23. 분할이전 면적은 866㎡,이하 “이 건 토지”라 한다)에 대하여 재산세 과세대상을 분리과세대상으로 구분하여 연도별로 재산세 등을 부과고지하였으나, 2009.3.18. 이 건 토지 중 OOO OOOOO 목장용지 400㎡(이하 “이 건 쟁점토지”라 한다)의 재산세 과세대상을 분리과세대상에서 별도합산과세대상으로 변경한 다음, 「지방세법」 제188조 제1항 등의 규정을 적용하여 산출한 재산세 등의 세액에서 기납부한 세액을 제외한 재산세 등을 아래와 같이 청구인에게 부과고지하였다.(단위 : 원)<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="59" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:295.7pt 27.0pt 27.0pt 286.4pt" valign="middle" width="33"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 연도 </td> <td height="59" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:217.1pt 31.0pt 31.0pt 207.8pt" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 과세 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 표준액 </td> <td colspan="4" height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:96.3pt 31.0pt 31.0pt 93.2pt" valign="middle" width="185"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 당초부과세액 </td> <td colspan="4" height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-109.8pt 25.6pt 25.6pt -110.7pt" valign="middle" width="200"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 정당세액 </td> <td colspan="4" height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:158.6pt 25.5pt 25.5pt 157.6pt" valign="middle" width="186"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 추가고지세액 </td> </tr> <tr> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-49.9pt 25.5pt 25.5pt -51.0pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 재산세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:68.6pt 52.6pt 52.6pt 67.6pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 도시계 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 획세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:327.2pt 25.9pt 25.9pt 324.1pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 교육세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:220.1pt 27.0pt 27.0pt 217.0pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 합계 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:9.6pt 28.9pt 28.9pt 8.6pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 재산세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-169.2pt 28.9pt 28.9pt -173.8pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 도시계 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 획세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.1pt 19.1pt 19.1pt -3.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 교육세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:180.2pt 19.1pt 19.1pt 175.6pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 합계 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-283.3pt 19.1pt 19.1pt -284.3pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 재산세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:161.4pt 51.4pt 51.4pt 160.4pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 도시계 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 획세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-191.0pt 51.4pt 51.4pt -194.1pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 교육세 </td> <td height="34" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:161.9pt 56.6pt 56.6pt 157.3pt" valign="middle" width="49"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 합계 </td> </tr> <tr> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-94.5pt 56.6pt 56.6pt -97.6pt" valign="middle" width="33"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 2004 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:168.7pt 51.4pt 51.4pt 164.1pt" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 22,312,800 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-324.9pt 19.0pt 19.0pt -325.8pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 22,310 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:59.0pt 54.7pt 54.7pt 55.8pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> - </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-181.6pt 54.7pt 54.7pt -202.6pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 4,460 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:225.4pt 54.5pt 54.5pt 224.4pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 26,770 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-3.2pt 54.5pt 54.5pt -6.3pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 48,230 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-243.4pt 49.8pt 49.8pt -264.5pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 25,920 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:161.3pt 52.1pt 52.1pt 160.3pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 9,640 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-148.7pt -109.2pt 0.3pt -170.2pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 83,790 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt -143.1pt -109.0pt 0.3pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 25,920 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:144.2pt 31.0pt 31.0pt 130.8pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 25,920 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-141.8pt 52.6pt 52.6pt -182.1pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 5,180 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.6pt" valign="middle" width="49"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 57,020 </td> </tr> <tr> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.1pt 0.1pt" valign="middle" width="33"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 2005 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 0.5pt" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 40,816,100 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.2pt 1.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 28,570 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 1.0pt 0.5pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 38,880 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.2pt 1.1pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 5,710 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.8pt 1.1pt 0.3pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 73,160 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.1pt 1.1pt 0.6pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 57,980 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.2pt 1.1pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 38,880 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.0pt 1.1pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 11,590 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.6pt 0.8pt 1.0pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 108,450 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.2pt 1.0pt 0.5pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 29,410 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 0.6pt 1.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> - </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 0.5pt 1.0pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 5,880 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.2pt 1.2pt 0.5pt" valign="middle" width="49"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 35,290 </td> </tr> <tr> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 0.5pt 1.0pt 1.1pt" valign="middle" width="33"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 2006 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.1pt 0.5pt 1.2pt" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 64,504,000 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.6pt 0.5pt 1.0pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 42,850 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.8pt 0.5pt 0.8pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 52,800 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.0pt 1.1pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 8,570 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt 1.2pt 0.5pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 104,220 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 1.2pt 0.1pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 86,580 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.6pt 0.5pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 52,800 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.2pt 1.1pt 0.5pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 17,310 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.3pt 0.5pt 0.6pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 156,690 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-148.7pt -109.2pt 0.3pt -170.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 43,730 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt -143.1pt -109.0pt 0.3pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> - </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-199.7pt 31.0pt 31.0pt -207.5pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 8,740 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="49"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 52,470 </td> </tr> <tr> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 10.1pt 0.0pt -33.8pt" valign="middle" width="33"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 2007 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-148.6pt 0.3pt -185.5pt -145.0pt" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 72,528,000 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 39.9pt -327.7pt 188.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 50,760 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:300.3pt 27.0pt 27.0pt 261.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 60,840 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-216.2pt 25.5pt 25.5pt -254.3pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 10,150 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 19.2pt -327.7pt 3.4pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 121,750 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.1pt 5.7pt -327.7pt -141.6pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 103,490 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 60,840 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 20,690 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 185,020 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 19.2pt -327.7pt 5.1pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 52,730 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 5.7pt -327.7pt -143.1pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> - </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 10,540 </td> <td height="25" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="49"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 63,270 </td> </tr> <tr> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="33"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 2008 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.4pt 19.2pt -327.7pt 6.8pt" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 87,712,690 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.8pt 0.0pt 7.3pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 61,390 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.6pt 0.0pt 7.5pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> - </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.4pt 5.7pt -327.7pt -135.4pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 12,270 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 73,660 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 126,970 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 39.9pt -327.7pt 191.9pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 75,660 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 27.6pt 0.0pt 9.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 25,390 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:231.6pt 5.7pt -327.7pt -136.0pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 228,020 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 65,580 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 25.7pt 0.8pt 0.1pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 75,660 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 25.7pt 0.8pt 0.5pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 13,120 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 25.7pt 0.5pt 0.8pt" valign="middle" width="49"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 154,360 </td> </tr> <tr> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 25.7pt -109.2pt 1.1pt" valign="middle" width="33"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> 계 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 25.7pt 0.3pt 1.5pt" valign="middle" width="58"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;line-height:130%;"> </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 25.7pt 0.8pt 1.8pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 205,880 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 25.7pt 0.7pt 2.2pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 152,520 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 25.7pt 0.0pt 2.5pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 41,160 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 25.7pt 0.0pt 2.8pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 399,560 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 25.7pt 0.0pt 3.2pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 423,250 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:263.6pt 25.7pt 26.0pt 3.5pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 254,100 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-118.8pt 25.7pt 50.8pt 3.9pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 84,620 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 25.7pt 0.0pt 4.2pt" valign="middle" width="51"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 761,970 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 25.7pt 0.7pt 4.5pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 217,370 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 25.7pt 1.2pt 18.1pt" valign="middle" width="47"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 101,580 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="43"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 43,460 </td> <td height="17" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="49"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:right;"> 362,410 </td> </tr></table>나.

청구인은 이에 불복하여 2009.5.20. 처분청에 이의신청을 하고, 처분청은 2009.7.3. 이를 기각하는 결정을 하고, 2009.7.13. 그 결정서를 청구인에게 송달하였다.

다. 청구인은 이에 불복하여 2009.10.6. 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견가. 청구인 주장(1)청구인은 2004.4.23. 이 건 토지를 취득하여 현재까지 보유하고 있고, 이 건 쟁점토지는 1997.2.13. 지목이 전에서 목장용지로 변경되었다.

(2)이 건 토지에 대한 재산세 등은 신고납부세목이 아닌 부과결정고지세목으로 부과결정하는 때에 확정된 것으로 그 귀책사유는 처분청에 있고 청구인에게 잘못이 있는 것이 아닌데도처분청은 이 건 재산세 등을재결정 부과고지하여 청구인에게 불이익을 주었다.

(3)처분청이 이 건 쟁점토지에 대한 재산세 과세대상 구분을 변경하여 추징하는 경우에는 그 정당성을 구체적으로 알려야 함에도 종합합산과세대상으로 구분한 것인지 별도합과세대상으로 구분한 것인지를 알리지 않았으며, 추징하면서 발부한 “납세고지서 겸 영수증”에서 별도합산과세대상으로 과세되었어야 함에도 종합합산과세대상으로 표기하였고, “납세고지서 겸 영수증”에서 표기된 종합합산과세대상은 별도합산과세대상과 확연히 다르고, 과세표준만 기재되어 있고 정당한 세액산출근거가 제대로 명시되어 있지 아니하고 세액만 기재되어 있어 과세대상과 세율이 다르거나 생략되어 있다.

(4)처분청은 지방세 전산망의 재산세 과세내역을 통하여 이 건 토지를 분리과세대상 토지로 구분하여 과세하였다고 주장하나, 지방세 전산망은 지방세 업무를 효율적으로 관리하거나 납세편의를 위하여 설치한 것이지 청구인이 납세편의을 위하여 이용할 수 있도록 설치된 것이 아니며 또한 접근할 수 없도록 되어 있다.

(5)처분청은 이 건 토지는 도시지역 내의 자연녹지지역인 사실을 토지이용계획확인서를 통하여 확인할 수 있다고 주장하나, 이 건 토지를 취득할 당시에는 도시지역으로 결정고시한 사실이 없었고, 설령 도시지역 내 자연녹지지역으로 결정고시하였다하더라도 그 지정여부를 계속확인하여야 하는 의무조항이 없으므로 이를 통지하거나 안내하였어야 함에도 그러한 사실이 없다.

(6)청구인은 처분청의 납세고지서를 믿고 성실하게 납세의무를 이행하여 왔고, 지방세의 관행이 일반적으로 납세자에게 받아들여진 후에 그 관행에 따른 행위 또는 계산은 정당한 것으로 보며 관행에 따라 소급과세할 수 없다고 「지방세법」에서 규정하고 있으므로 이 건 재산세 등의 부과처분은 신의성실의 원칙을 위반한 처분으로서 위법하다.

나. 처분청 의견(1)「지방세법」 제191조 제2항에서는 “과세대상누락, 위법 또는 착오 등으로 인하여 부과세액을 변경하거나 수시 부과하여야 할 사유가 발생한 때에는 수시로 부과 징수할 수 있다”고 규정하고 있다.(2)「지방세법시행령」제132조에서는 도시지역안의 목장용지는 1989.12.31. 이전부터 소유한 것에 한하여 분리과세대상으로 하도록 규정하고 있으나, 이 건 쟁점토지는 도지지역의 자연녹지지역 안의 토지로서 청구인이 2004.4.23. 취득하여 분리과세대상 토지에 해당되지 아니하고, 이 건 토지상에 축사건축물이 있어 이 건 토지 중 OOOOOOOO 토지를별도합산과세대상으로 구분한 것은 정당하고, 정당세액 산출하여 기 납부한 재산세를 차감한 금액을 세액으로 고지한 것은 잘못된 부과처분을 바로잡는 처분으로 적법하다.

(3)이 건 재산세 등의 부과처분은 「지방세법 시행령」 제8조의 규정에 의하여 같은 법 시행규칙 제6조의 규정에 의거한 별지 제3호의2의 전산용 서식에 의거하여 고지서의 전면에 지방세의 연도와 세목 및 납부금액등을, 후면에 세액의 산출근거와 납부장소 및 근거법령이 기재되어 있는 법정서식에 의거하여 부과되어 세액의 산출근거 등이 기재되어 있지 아니하다는 청구인의 주장은 이유없다 할 것이다.

(4)이 건 토지의 용도지역에 관한 사항은 「국토의 계획 및 이용에 관한 법률」 등에 의거 고시되는 것으로 이에 대한 통지나 안내를 처분청이 해야 하는 의무조항이 있지 아니하다.

(5)청구인은 처분청의 과오로 재산세 등을 추징하는 것은 신의성실의 원칙에 위배된다고 주장하나, 신의성실의 원칙 또는 금반언의 원칙을 적용하기 위해서는 첫째, 과세관청의 공적인 견해표시가 있어야 하며, 둘째, 납세자가 공적인 견해표시를 신뢰하고 신뢰에 귀책사유가 없어야 하며, 셋째, 신뢰에 근거하여 어떠한 행위를 하여야 하고, 넷째, 과세관청이 위 견해에 반하는 소급처분이 있어서, 다섯째, 그 처분으로 납세자의 이익이 침해되는 결과가 있어야 할 것이므로(OOO OOOOOOOOOO OO OOOOOOOO OO OO) 청구인이 처분청의 잘못된 부과처분을 신뢰하였다 하더라도 이는 신의성실의 원칙을 적용할 수 없는 “기대이익”에 불과할 뿐, 이를 신의성실의 원칙으로 보호하여야 할 “법적이익”이라 할 수는 없다.

(6) 따라서,이 건 재산세 등의 부과처분은 적법하다.

3. 심리 및 판단가. 쟁 점1989.12.31. 이후에 취득한도시지역 내 자연녹지지역의 목장용지에 대한 재산세 과세대상 구분을 분리과세대상에서 별도합산과세대상으로 변경하여 재산세 등을 추징한 것이 적법한지 여부나. 관련 법령(1) 지방세법제25조 (납세의 고지) ① 지방세를 징수하고자 할 때에는 지방자치단체의 장 또는 그 위임을 받은 공무원은 납세의무자 또는 특별징수의무자에 대하여 납부 또는 납입할 금액, 기한, 장소 기타 필요한 사항을 기재한 문서로써 납부 또는 납입의 고지를 하여야 한다.제182조(과세대상의 구분) ① 토지에 대한 재산세 과세대상은 종합합산과세대상, 별도합산과세대상 및 분리과세대상으로 구분한다.

2. 별도합산과세대상 : 과세기준일 현재 납세의무자가 소유하고 있는 대통령령이 정하는 건축물의 부속토지 및 별도합산과세하여야 할 상당한 이유가 있는 것으로서 대통령령이 정하는 토지. 다만, 제1항 제1호 가목 및 나목의 규정에 의한 토지는 이를 별도합산과세대상으로 보지 아니한다.

3. 분리과세대상 : 과세기준일 현재 납세의무자가 소유하고 있는 토지중 다음 각목의 1에 해당하는 토지가.공장용지·전·답·과수원 및 목장용지로서 대통령령이 정하는 토지나. 산림의 보호육성을 위하여 필요한 임야 및 종중소유 임야로서 대통령령이 정하는 임야다. 제112조 제2항의 규정에 의한 골프장(동조동항 각호외의 부분 후단의 규정을 적용하지 아니한다)용 토지와 동조동항의 규정에 의한 고급오락장용 토지로서 대통령령이 정하는 토지라.

「산업집적활성화 및 공장설립에 관한 법률」 제2조 제1호에 따른 공장의 부속토지로서 개발제한구역의 지정이 있기 이전에 그 부지취득이 완료된 곳으로서 대통령령이 정하는 토지마.가목 내지 라목의 규정에 의한 토지와 유사한 토지로서 분리과세하여야 할 상당한 이유가 있는 것으로서 대통령령이 정하는 토지제191조 (납기) ② 시장·군수는 과세대상 누락, 위법 또는 착오 등으로 인하여 이미 부과한 세액을 변경하거나 수시부과하여야 할 사유가 발생한 때에는 수시로 부과징수할 수 있다.

(2)구 지방세법(2005.1.5. 법률 제7332호로 개정되기 전의 것, 이하 같다)제234조의15 (과세표준) ① 종합토지세의 과세표준은 종합합산과세표준·별도합산과세표준 및 분리과세표준으로 구분한다.③ 별도합산과세표준은 과세기준일 현재 납세의무자가 소유하고 있는 전국의 모든 건축물의 부속토지중 대통령령으로 정하는 건축물의 부속토지의 가액을 합산한 금액으로 한다. 다만, 제2항제1호 및 제2호의 규정에 의한 토지의 가액은 이를 합산하지 아니한다.④ 분리과세표준은 제2항 제3호 내지 제6호의 가액으로 한다.제234조의19 (세액조정) 시장·군수는 과세대상 토지의 누락으로 인한 수시부과사유의 발생, 위법 또는 착오로 인한 부과취소등의 사유로 인하여 이미 부과한 종합토지세액의 조정사유가 발생한 때에는 행정자치부령이 정하는 절차에 따라 세액을 조정하여야 한다.

(3) 지방세법 시행령제8조 (납세의 고지) 법 제25조의 규정에 의한 납부 또는 납입의 고지는 다음 사항을 기재한 납세고지서 또는 납입통지서로써 하여야 한다.

1.납부 또는 납입할 지방세의 연도와 세목, 납부 또는 납입기한과 금액2. 세액의 산출근거와 납부 또는 납입장소. 다만, 1매의 고지서에 3이상의 과세대상을 동시에 고지하는 경우에는 세액의 산출근거를 생략할 수 있으며, 이 경우 납세의무자가 세액산출 근거의 열람 신청을 하는 때에는 과세기관은 지체없이 이에 응하여야 한다.제132조(분리과세 대상토지의 범위) ① 법 제182조 제1항 제3호 가목에서 "공장용지·전·답·과수원 및 목장용지로서 대통령령이 정하는 토지"라 함은 다음 각 호에서 정하는 것을 말한다.

3. 목장용지 : 개인 또는 법인이 축산용으로 사용하는 도시지역 안의 개발제한구역 및 녹지지역과 도시지역 밖의 목장용지로서 과세기준일이 속하는 해의 직전연도를 기준으로 다음 표에서 정하는 축산용 토지 및 건축물의 기준을 적용하여 계산한 토지면적의 범위 안에서 소유하는 토지⑥ 제1항 제2호 라목 및 바목과 제2항 제4호 및 제6호의 규정에 의한 농지와 임야는 1990년 5월 31일 이전부터 소유(1990년 6월 1일 이후에 당해 농지 또는 임야를 상속받아 소유하는 경우와 법인합병으로 인하여 취득하여 소유하는 경우를 포함한다)하는 것에 한하고, 제1항 제3호의 규정에 의한 목장용지 중 도시지역 안의 목장용지 및 제2항 제5호 각목에서 규정하는 임야는 1989년 12월 31일 이전부터 소유(1990년 1월 1일 이후에 당해 목장용지 및 임야를 상속받아 소유하는 경우와 법인합병으로 인하여 취득하여 소유하는 경우를 포함한다)하는 것에 한한다.

(4) 구 지방세법 시행령(2005.1.5. 대통령령 제18669호로 개정되기 전의 것, 이하 같다)제194조의15 (분리과세 대상토지) ① 법 제234조의15 제2항 제3호에서 "공장용지·전·답·과수원 및 목장용지로서 대통령령이 정하는 토지"라 함은 다음 각호에 정하는 것을 말한다.

3. 목장용지 : 개인 또는 법인이 축산용으로 사용하는 도시지역안의 개발제한구역 및 녹지지역과 도시지역밖의 목장용지로서 과세기준일이 속하는 해의 직전 연도를 기준으로 다음에서 정하는 축산용 토지 및 건축물의 기준을 적용하여 계산한 토지면적의 범위안에서 소유하는 토지⑤ 제1항 제2호 라목 및 바목과 제2항 제4호 및 제6호의 규정에 의한 농지와 임야는 1990년 5월 31일이전부터 소유(1990년 6월 1일이후에 당해 농지 또는 임야를 상속받아 소유하는 경우와 법인합병으로 인하여 취득하여 소유하는 경우를 포함한다)하는 것에 한하고, 제1항 제3호에 규정하는 목장용지중 도시지역안의 목장용지 및 제2항 제5호 각목에 규정하는 임야는 1989년 12월 31일이전부터 소유(1990년 1월 1일이후에 당해 목장용지 및 임야를 상속받아 소유하는 경우와 법인합병으로 인하여 취득하여 소유하는 경우를 포함한다)하는 것에 한한다.

(5) 지방세법 시행규칙제6조(납세고지서와 납입통지서) 영 제8조의 규정에 의한 지방세의 납세고지서 또는 납입통지서는 별지 제3호 서식에 의한다.

다. 사실관계 및 판단(1)청구인과 처분청이 제출한 관련 증빙자료에 의하면 아래의 사실이 확인된다.(가)청구인은 2004.4.23. 청구인 명의로 이 건 쟁점토지의 소유권이전등기를 하였다.(나)이 건 쟁점토지의 국토이용계획확인서에 의하면, 국토의 계획 및 이용에 관한 법률에 의하여 자연녹지지역으로서 자연취락지구로 지정되어 있다.(다)이 건 토지의 연도별 재산세 과세대상 구분 내역은 아래와 같다.<table border="1" cellpadding="0" cellspacing="0" style="border-collapse:collapse;border:none;"> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 14.5pt 0.0pt 309.9pt" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 연도별 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 14.5pt 0.0pt 3.7pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 구분 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 14.5pt 0.0pt 309.9pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 지번 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 14.5pt 0.0pt 309.9pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 지목 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 14.5pt 0.0pt 309.9pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 현황 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 14.5pt 0.0pt 309.9pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 면적(㎡) </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 14.5pt 0.0pt 309.9pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 과세대상구분 </td> </tr> <tr> <td height="94" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.7pt 0.5pt 0.8pt" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 2004 </td> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.4pt 0.6pt 0.7pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 당초 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.6pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.7pt 0.5pt 0.8pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.8pt 0.7pt 0.6pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.7pt 0.8pt 0.8pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.7pt 0.7pt 0.7pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.8pt 0.4pt 0.7pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.8pt 0.4pt 0.3pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.5pt 0.5pt 0.4pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 0.5pt 0.8pt 0.4pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 866 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.3pt 0.7pt 0.5pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.6pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 경정 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.6pt 0.5pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.1pt 0.1pt 0.0pt 0.1pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 5.8pt -327.7pt -225.4pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 5.8pt -327.7pt -226.4pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-150.3pt 5.8pt -327.7pt -226.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 별도합산 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-149.6pt 5.8pt -327.7pt -227.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-109.2pt 5.8pt -327.7pt -226.6pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 5.8pt -327.7pt -227.6pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 5.8pt -327.7pt -227.2pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 866 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 5.8pt -327.7pt -228.5pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="94" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-195.2pt 5.8pt -327.7pt -228.1pt" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 2005 </td> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 5.8pt -327.7pt -229.1pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 당초 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 5.8pt -327.7pt -228.7pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 5.8pt -327.7pt -229.7pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 5.8pt -327.7pt -229.3pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-109.2pt 5.8pt -327.7pt -230.3pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 5.8pt -327.7pt -229.9pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 5.8pt -327.7pt -230.6pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-178.1pt 5.8pt -327.7pt -231.5pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-132.6pt 5.8pt -327.7pt -231.2pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 5.8pt -327.7pt -232.1pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 5.8pt -327.7pt -231.8pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 5.8pt -327.7pt -232.7pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 경정 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 5.8pt -327.7pt -232.4pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 5.8pt -327.7pt -233.3pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-180.0pt 5.8pt -327.7pt -233.3pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 5.8pt -327.7pt -234.2pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 5.8pt -327.7pt -233.9pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 별도합산 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 5.8pt -327.7pt -234.8pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 5.8pt -327.7pt -234.5pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 5.8pt -327.7pt -235.4pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt 5.8pt -327.7pt -235.1pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.4pt 0.4pt 0.6pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="94" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.6pt 0.6pt 0.4pt" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 2006 </td> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 1.0pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 당초 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 1.0pt 1.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.9pt 0.8pt 0.8pt 0.8pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.8pt 0.9pt 0.3pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt -198.2pt -210.0pt -189.3pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.6pt 1.1pt 0.7pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.1pt 1.1pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.2pt 0.4pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 1.1pt 1.1pt 1.1pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-195.2pt -172.1pt -109.0pt 0.3pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-162.1pt -109.0pt -212.5pt -195.2pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.5pt 0.5pt 0.5pt 0.6pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 경정 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.7pt 0.6pt 0.8pt 0.8pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 1.0pt 1.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-109.2pt -143.2pt -198.2pt 0.3pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.5pt 1.0pt 1.2pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.4pt 0.6pt 1.1pt 0.7pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 별도합산 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.2pt 1.0pt 1.1pt 1.1pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.1pt 0.5pt 1.2pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.6pt 0.5pt 0.5pt 0.6pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.8pt 0.7pt 0.8pt 0.8pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 0.5pt 1.0pt 1.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="94" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-138.9pt -118.7pt -183.4pt 0.3pt" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 2007 </td> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.1pt 1.0pt 1.1pt 1.0pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 당초 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:1.0pt 1.0pt 1.1pt 0.5pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:-145.6pt -162.1pt -215.0pt 0.3pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.3pt -146.6pt 0.6pt -195.1pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:311.0pt -163.8pt 25.7pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 경정 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 별도합산 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="108" rowspan="4" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="67"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 2008 </td> <td height="47" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 당초 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr> <tr> <td height="61" rowspan="2" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="77"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 경정 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-5 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 목장용지 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 대지 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 400 </td> <td height="38" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 별도합산 </td> </tr> <tr> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="99"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 305-8 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="107"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="92"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 전 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="96"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 666 </td> <td height="24" style="border-left:solid #000000 0.4pt;border-right:solid #000000 0.4pt;border-top:solid #000000 0.4pt;border-bottom:solid #000000 0.4pt;padding:0.0pt 0.0pt 0.0pt 0.0pt" valign="middle" width="122"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;' style="text-align:center;"> 분리 </td> </tr></table>(2) 쟁점에 대하여 본다.(가)청구인은 처분청의 귀책사유로 청구인에게 불이익처분을 하고, 이 건 쟁점토지는 별도합산과세대상임에도 납세고지서에 종합합산 과세대상이라고 명기하여 통지의무를 태만히 하였고, 납세고지서에 과세표준만 기재되어 있고 정당한 세액산출근거가 제대로 명시되어 있지 아니하고 세액만 기재되어 있어 과세대상과 세율이 다르거나 생략되어 있으며, 이 건 쟁점토지를 취득할 당시에는 도시지역으로 결정고시한 사실을 통지하거나 안내하지 아니하였으므로 이 건 재산세 등의 부과처분은 납세자를 기만한 처사로서 취소되어야 하고, 청구인은 처분청의 납세고지서를 믿고 성실하게 납세의무를 이행하여 왔으므로 이 건 재산세 등의 부과처분은 신의성실의 원칙 및 신뢰보호의 원칙을 위반한 처분으로서 취소되어야 한다고 주장한다.(나)「지방세법」제182조 제1항 제3호, 같은 법 시행령 제132조 제1항 제3호·제6항 및 구 「지방세법」 제234조의15 제4항, 같은 법 시행령 제194조의15 제1항 제3호·제5항에서는 개인이 축산용으로 사용하는 도시지역 안의 녹지지역의 목장용지를 분리과세대상으로 규정하면서 목장용지 중 도시지역 안의 목장용지는 1989.12.31. 이전부터 소유하는 것으로 한정하고 있고, 위 사실관계에서 보는 바와 같이 이 건 쟁점토지는 도시지역내의 토지로서 자연녹지지역으로 지정된 사실을 알 수 있고, 청구인은 이 건 쟁점토지를 2004.4.23. 취득하였으므로 이 건 쟁점토지의 재산세 과세대상은 위 규정에서 정한 분리과세대상 토지에 해당하지 않는다 할 것이다.(라)「지방세법」제25조 제1항, 같은 법 시행령 제8조 및 같은 법 시행규칙 제6조에서는 납부할 지방세의 연도와 세목, 납부 또는 납입기한과 금액, 세액의 산출근거와 납부장소를 기재한 납세고지서로써 하여야 하고, 납세고지서는 별지 제3호서식에 의하는 것으로 규정하고 있고, 청구인이 제출한 이 건 재산세 등의 납세고지서에는 이 건 쟁점토지의 과세대상 구분을 종합합산과세대상으로 구분한 것으로 표기하고 있으나, 처분청이 제출한 과세내역서에 의하면 이 건 쟁점토지의 과세대상 구분을 별도합산과세대상으로 구분한 사실을 알 수 있으므로 납세고지서에 이 건 쟁점토지의 과세대상 구분을 종합합산과세대상으로 표기한 것은 착오로 보이고, 이러한 착오가 이 건 재산세 등의 부과처분의 취소에 이를 정도의 잘못으로 보이지 아니하고, 처분청이 제출한 토지대장, 과세내역서 등의 자료에 의하면, 과세대상 토지의 면적, 개별공시지가, 적용비율, 세부담상한 규정의 적용 등에 있어서도 달리 잘못을 발견할 수 없다.(마) 「지방세법」 제191조 제2항 및 구 「지방세법」 제234조의19에서는 시장·군수는 과세대상 누락, 위법 또는 착오 등으로 인하여 이미 부과한 세액을 변경하거나 수시부과하여야 할 사유가 발생한 때에는 수시로 부과징수할 수 있는 것으로 규정하고 있고, 일반적으로 조세법률관계에서 과세관청의 행위에 대하여 신의성실의 원칙이 적용되기 위하여는 첫째 과세관청이 납세자에게 신뢰의 대상이 되는 공적인 견해의 표명을 하여야 하고, 둘째 납세자가 과세관청의 견해표명이 정당하다고 신뢰한 데에 대하여 납세자에게 귀책사유가 없어야 하며, 셋째 납세자가 그 견해표명을 신뢰하고 이에 상응하는 어떠한 행위를 하였어야 하고, 넷째 과세관청이 그 견해표명에 반하는 처분을 함으로써 그 견해표명을 신뢰한 납세자의 이익이 침해되는 결과가 초래되어야 함을 요건으로 한다고 할 것이나(OOO OOOOOOOOOO OO OOOOOOOO OO OO), 처분청이 청구인에게 신뢰의 대상이 되는 공적인 견해의 표명을 한 사실을 발견할 수 없을 뿐만 아니라, 청구인이 주장하는 사정만으로 이 건 재산세 등의 부과처분은 위의 신의성실의 원칙을 적용하기 위한 조건을 충족한 것으로 보기 어렵다 할 것이다.

(3) 따라서, 처분청이이 건 쟁점토지의 재산세과세대상을 별도합산과세대상으로 구분을 변경하여 수시부과한 이 건 재산세 등의 부과처분은 잘못이 없는 것으로 판단된다.

4. 결 론이 건 심판청구는 심리결과 청구주장이 이유 없으므로 「지방세법」 제77조 제5항과 「국세기본법」 제81조 및 제65조 제1항 제2호에 의하여 주문과 같이 결정한다.

1989.12.31. 이후에 취득한 도시지역 내 자연녹지지역의 목장용분리과세대상에서 별도합산과세대상으로 변경하여 재산세 등을 추징한 것의 적법여부(기각)

핵심 요약

이유

관련법령

산업집적활성화및공장설립에관한법률을 다룬 다른 기관의 판단