사업양수도로 취득한 부동산을 당해 사업에 사용하지 아니하거나 임대·매각한 경우 면제한 취득세 등을 추징한 처분의 당부(경정)

1. 원처분의 요지처분청은 청구인이 1999.10.25. 청구외 ㅇㅇㅇ중공업(주)과 자산 및 부채 이전계약을 체결하고 ㅇㅇㅇ중공업(주) 소유의 자산 일체(환경사업 및 일정플랜트사업 제외)를 양수받은데 대하여 기업간 사업양수도로 취득한 사업용재산으로 보아 취득세와 등록세를 면제하였으나, ㅇㅇ도 ㅇㅇ군 ㅇㅇ리 ㅇㅇ번지외 9필지 토지 130,083.6㎡와 건축물 579.1㎡(과세내역 별첨, 이하“이 사건 부동산”이라 한다)를 정당한 사유없이 계속 3년이상 당해사업에직접 사용하지 아니하거나 매각하였으므로, 그 법인장부상 가액(11,629,803,970원)을 과세표준으로지방세법 제112조제1항 및 제131조제1항의 세율을 적용하여 산출한 취득세 232,596,070원, 등록세 418,672,930원, 지방교육세76,756,680원, 합계 728,025,680원(가산세 포함)을 2003.10.6. 부과 고지하였다.

2. 청구의 취지 및 이유사업양수도계약을 체결할 당시 청구외 ㅇㅇㅇ중공업(주)은 선박제조업, 중장비제조업 외에 부동산 매매 및 임대업을 같이 영위하고 있었고, 청구인은 ㅇㅇㅇ중공업(주)이 영위하던 사업에 관한 권리·의무를 포괄적으로 양수받았으므로 양수재산을 임대하거나 매각하였다 하더라도 당해 사업에 직접 사용한 것으로 보아야 하므로 이 사건 부과처분은 부당하고, 또한 전라남도세감면조례에서 “직접 사용”이라 함은 양수사업이 여러 가지인 경우 양수기업의 당해사업 자체에 직접 사용하는 것뿐만 아니라 양수기업이 다른 사업에 사용하는 경우도 포함된다 할 것이며, 포괄양수도의 성격상 양수기업은 당해 사업에 직접 사용할 수 없는 재산도 양수할 수밖에 없는 경우가 발생하므로 정당한 사유를 판단함에 있어서도 포괄양수도의 특성을 고려하여 보다 넓게 인정하여야 한다고 주장하고 있다.

3. 우리부의 판단이 사건 심사청구의 다툼은 사업양수도로 취득한 부동산을 당해 사업에 사용하지 아니하거나 임대·매각한 경우 면제한 취득세 등을 추징한 처분이 적법한 지 여부에 있다 하겠다.먼저 관계법령의 규정을 보면, 구 전라남도세감면조례(1997.12.30 조례 제2561호로 개정되기 전의 것, 이하 같다) 제30조의3에서 사업양수양도일 현재 계속하여 2년이상 사업을 영위한 기업이 당해 사업과 관련한 권리의무를 다른 기업에 포괄적으로 양도하는 경우에 그 사업양수양도로 인하여 다른 기업이 양수하는 당해 사업용 재산(…)에 대하여는 취득세와 등록세를 면제하되, 다만법인세법시행령 제43조제2항 및 제3항의 규정에 의한 부동산업 또는 소비성서비스업(다른 사업을 겸업하고 있는 경우에는 사업양수양도계약일이 속하는 사업년도의 직전 사업년도의 사업별 수입금액중 부동산업 또는 소비성서비스업의 수입금액이 가장 큰 경우에 한한다)의 양수양도와지방세법 제22조제2호의 규정에 의한 친족 기타 특수관계에 있는 자간의 사업양수양도에 대하여는 그러하지 아니하며, 사업을 양수한 기업이 양수재산을 정당한 사유없이 그 취득일부터 계속하여 3년 이상 당해 사업에 직접 사용하지 아니하거나 매각하는 경우에는 면제된 취득세와 등록세를 추징한다고 규정하고 있고, 구 지방세법(1999.12.28. 법률 제6060호로 개정되기 전의 것, 이하 같다) 제106조제2항 및 제126조제2항에서 국가·지방자치단체 또는 지방자치단체조합에 귀속 또는 기부채납을 조건으로 취득하는 부동산에 대하여는 취득세와 등록세를 부과하지 아니한다고 규정하고 있으며, 구 법인세법시행령(1998.12.31 대통령령 제15970호로 개정되기 전의 것, 이하 같다) 제43조제2항에서 법 제18조의2제1항제3호가목에서 "대통령령이 정하는 부동산업"이라 함은 한국표준산업분류표에 의한 부동산임대업·부동산분양공급업(주거용 건물분양공급업을 제외한다)·부동산중개업 및 건축물 자영건설업(비거주용 건축물의 건설업에 한한다)을 말하되, 다만 법령의 규정에 의하여 부동산업을 영위하는 법인중 재정경제부령이 정하는 법인이 그 업무로서 행하는 사업을 제외한다고 규정하고 있다.다음으로 청구인의 경우를 보면, 청구인은 1999.10.25. 청구외 ㅇㅇㅇ중공업(주) 소유의 부동산, 동산, 채권, 무체재산권, 영업권 기타 일체의 자산(환경사업 및 일부 플랜트사업 제외)과 일체의 채무 및 부채를 양수하기로 하는 사업양수도계약을 체결한 후, 양수한 이 사건 부동산 중 제1토지(대지 1,134.6㎡)는 2002.2.27. 준공된 4차 사원아파트 상가의 부속토지로 현재 임대중에 있고, 제2토지(대지 229.6㎡)와 그 지상건축물인 제2건물(352.9㎡)은 1996.4.3. 대부분 분양하고 나머지 일부를 임대하고 있으며, 2001.3.21. 제3토지(대지 15,245.2㎡)상에 상가, 학원, 은행, 체육시설 등을 갖춘 한마음회관을 건축하여 일부를 임대하고 있고, 종교용지인 제4토지(5,944.6㎡)는 현재 주차장으로 사용하고 있으며, 제5토지중 공장용지 19,495.6㎡(시멘트유통부지)는 2001.6.16. 청구외 ㅇㅇㅇ시멘트(주)에 매각하였고, 잡종지 4,927.1㎡(시멘트수송용 항만부지)는 1999.1.18. ㅇㅇ지사로부터 ㅇㅇ해양수산청에 무상귀속토록 한다는 통보를 받은 다음 2000.3.7. ㅇㅇ해양수산청으로 귀속되었으며, 제6토지(대지 80,686.0㎡)는 호텔부지로서 청구외 ㅇㅇㅇ중공업(주)이 청구외 ㅇㅇ호텔(주)에 부지를 제공하고 임대료를 받되, ㅇㅇ지방산업단지가 준공되면 분양계약을 체결하기로 하였으나, 1997.12월 청구외 ㅇㅇㅇ중공업(주)의 부도로 공사가 중단된 상태이고, 제7토지(임야 1,006.0㎡)는 공유권자의 거부를 이유로 방치하고 있으며, 제8토지(대 1,415.1㎡)는 테니스장으로 사용하고 있고, 제1차 사원아파트 상가인 제1건물(연면적 226.2㎡)은 1999.11.1.부터 청구외 (주)ㅇㅇ기프트에 임대하고 있는 사실과 청구외 ㅇㅇㅇ중공업(주)의 1998년도 영업외수익 57,817백만원중 수입임대료는 915백만원이고 유형자산처분이익은 439백만원인 사실은 제출된 관계 증빙자료에 의하여 알 수 있다.이에 대하여 청구인은 사업양수도계약 당시 선박제조업 외에 부동산 매매 및 임대업을 같이 영위하고 있던 ㅇㅇㅇ중공업(주)의 사업에 관한 권리·의무를 포괄적으로 양수받았으므로 양수재산을 임대하거나 매각하였다 하더라도 당해 사업에 직접 사용한 것으로 보아야 하겠으므로 면제하여야 한다고 주장하고 있다.

이에 관하여 보면, 부동산업과 다른 사업을 겸업하고 있는 경우 취득세 등의 면제대상 해당 여부는 부동산 양도일 현재 양도자의 직전 사업연도의 수입금액이 가장 큰 업종이 부동산업인 지의 여부를 기준으로 판단하여야 할 것이고, 직전 사업연도의 수입금액이 가장 큰 업종이 부동산업이 아니라 한다면 양수재산을 부동산업에 사용하고 있다 하더라도 면제대상에 해당된다고 보아야 할 것인 바, 청구외 ㅇㅇㅇ중공업(주)의 1998년도 결산보고서를 보면 매출액은 901,420백만원이고 영업외수익 57,817백만원중 수입임대료는 915백만원이며 유형자산처분이익이 439백만원으로서 사업별 수입금액 중 부동산업이 가장 큰 경우에 해당하지 아니하고, 청구인은 청구외 ㅇㅇㅇ중공업(주) 소유의 자산과 관련한 권리·의무를 포괄적으로 양수하였으므로 사업양수도계약 당시 청구외 ㅇㅇㅇ중공업(주)가 영위하던 부동산 매매 및 임대업과 관련한 권리·의무도 함께 승계하여 이 사건 부동산을 부동산 임대업에 공여하고 있으므로 취득세 등의 면제대상 부동산으로 보아야 함에도 취득세 등을 추징한 것은 잘못이라 하겠다.

또한, 제5토지중 ㅇㅇ리 ㅇㅇ번지 잡종지 4,927.1㎡는 1999.1.18. ㅇㅇ도지사로부터 삼호산업단지 준공에 따른 공공시설물 귀속관련 통보를 받아 목포지방해양수산청에 귀속되었으므로 이 부분에 대하여 취득세 등을 추징한 처분도 잘못이라 할 것이다. 다만, 이 사건 부동산중 주차장으로 사용하고 있는 제4토지와 제5토지 중 2001.6.16. 매각한 ㅇㅇ리 ㅇㅇ번지 공장용지 19,495.6㎡와 1997.12월 공사중단 이후 현재까지 방치되고 있는 제6토지, 공유권자의 거부를 이유로 방치하고 있는 제7토지 및 테니장으로 사용하고 있는 제8토지는 당해 사업에 직접 사용하고 있다고 보기는 어렵다 하겠으므로 처분청이 이 부분에 대하여 취득세 등을 추징한 처분은 잘못이 없다 할 것이다.따라서 청구인의 주장은 일부 이유가 있다고 인정되므로지방세법 제77조제1항의 규정에 의하여 주문과 같이 결정한다.2004. 3. 29.행 정 자 치 부 장 관과 세 내 액<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="95" rowspan="2" valign="middle" width="127"> <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;'> <span> 과 세 물 건 </span> </p> </td> <td height="95" rowspan="2" valign="middle" width="52"> <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;'> <span> 구? 분 </span> </p> </td> <td height="95" rowspan="2" valign="middle" width="52"> <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;'> <span> 면적(㎡) </span> </p> </td> <td height="95" rowspan="2" valign="middle" width="79"> <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;'> <span> 과세표준(원) </span> </p> </td> <td colspan="4" height="47" valign="middle" width="261"> <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;'> <span> 추???? 징???? 세???? 액(원) </span> </p> </td> </tr> <tr> <td height="47" 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;'> <span> 계 </span> </p> </td> <td height="47" 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;'> <span> 취득세 </span> </p> </td> <td height="47" 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;'> <span> 등록세 </span> </p> </td> <td height="47" valign="middle" width="60"> <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;'> <span> 교육세 </span> </p> </td> </tr> <tr> <td colspan="3" height="56" valign="middle" width="231"> <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;'> <span> 합????? 계 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 11,629,832,970 </span> </p> </td> <td height="56" 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;'> <span> 728,025,680 </span> </p> </td> <td height="56" 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;'> <span> 232,596,070 </span> </p> </td> <td height="56" 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;'> <span> 418,672,930 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 76,756,680 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 용당리 2176-2번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제1토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 1,134.6 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 22,121,000 </span> </p> </td> <td height="56" 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;'> <span> 1,384,775 </span> </p> </td> <td height="56" 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;'> <span> 442,420 </span> </p> </td> <td height="56" 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;'> <span> 796,356 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 145,999 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 2179-2번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제2토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 229.6 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 103,268,500 </span> </p> </td> <td height="56" 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;'> <span> 6,464,608 </span> </p> </td> <td height="56" 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;'> <span> 2,065,370 </span> </p> </td> <td height="56" 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;'> <span> 3,717,666 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 681,572 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 2178-2번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제3토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 15,245.2 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 1,623,621,820 </span> </p> </td> <td height="56" 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;'> <span> 101,638,726 </span> </p> </td> <td height="56" 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;'> <span> 32,472,436 </span> </p> </td> <td height="56" 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;'> <span> 58,450,386 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 10,715,904 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 용당리 2180-1번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제4토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 5,944.6 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 289,383,400 </span> </p> </td> <td height="56" 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;'> <span> 18,115,400 </span> </p> </td> <td height="56" 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;'> <span> 5,787,668 </span> </p> </td> <td height="56" 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;'> <span> 10,417,802 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 1,909,930 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 삼포리 1237-8·9번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제5토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 24,422.7 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 1,740,531,150 </span> </p> </td> <td height="56" 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;'> <span> 108,957,251 </span> </p> </td> <td height="56" 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;'> <span> 34,810,623 </span> </p> </td> <td height="56" 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;'> <span> 62,659,122 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 11,487,506 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 1237-6·15번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제6토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 80,686.0 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 7,528,282,000 </span> </p> </td> <td height="56" 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;'> <span> 471,270,453 </span> </p> </td> <td height="56" 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;'> <span> 150,565,640 </span> </p> </td> <td height="56" 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;'> <span> 271,018,152 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 49,686,661 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 산154-7번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제7토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 1,006.0 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 15,304,000 </span> </p> </td> <td height="56" 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;'> <span> 958,030 </span> </p> </td> <td height="56" 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;'> <span> 306,080 </span> </p> </td> <td height="56" 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;'> <span> 550,944 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 101,006 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 용당리 2178-3번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제8토지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 1,415.1 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 114,812,000 </span> </p> </td> <td height="56" 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;'> <span> 7,187,231 </span> </p> </td> <td height="56" 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;'> <span> 2,296,240 </span> </p> </td> <td height="56" 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;'> <span> 4,133,232 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 757,759 </span> </p> </td> </tr> <tr> <td colspan="2" height="56" valign="middle" width="179"> <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;'> <span> 소??? 계 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 130,083.6 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 11,437,323,870 </span> </p> </td> <td height="56" 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;'> <span> 715,976,450 </span> </p> </td> <td height="56" 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;'> <span> 228,746,470 </span> </p> </td> <td height="56" 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;'> <span> 411,743,650 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 75,486,330 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 용당리 2174-1번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제1건물 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 226.2 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 84,744,200 </span> </p> </td> <td height="56" 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;'> <span> 5,304,987 </span> </p> </td> <td height="56" 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;'> <span> 1,694,884 </span> </p> </td> <td height="56" 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;'> <span> 3,050,791 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 559,312 </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="127"> <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;'> <span> 2179-2번지 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 제2건물 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 352.9 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 107,735,900 </span> </p> </td> <td height="56" 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;'> <span> 6,744,267 </span> </p> </td> <td height="56" 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;'> <span> 2,154,718 </span> </p> </td> <td height="56" 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;'> <span> 3,878,492 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 711,057 </span> </p> </td> </tr> <tr> <td colspan="2" height="56" valign="middle" width="179"> <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;'> <span> 소??? 계 </span> </p> </td> <td height="56" valign="middle" width="52"> <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;'> <span> 579.1 </span> </p> </td> <td height="56" valign="middle" width="79"> <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;'> <span> 192,480,100 </span> </p> </td> <td height="56" 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;'> <span> 12,049,230 </span> </p> </td> <td height="56" 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;'> <span> 3,849,600 </span> </p> </td> <td height="56" 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;'> <span> 6,929,280 </span> </p> </td> <td height="56" valign="middle" width="60"> <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;'> <span> 1,270,360 </span> </p> </td> </tr></table>

처분청이 2003.10.16. 청구인에게 부과 고지한 취득세 232,596,070원, 등록세 418,672,930원, 지방교육세 76,756,680원, 합계 728,025,680원(가산세 포함, 과세내역 별첨)을 취득세 186,870,540원, 등록세 336,366,980원, 지방교육세 61,667,300원, 합계 584,904,820원(가산세 포함)으로 경정한다.

「지방세법」 제22조 【출자자의 제2차 납세의무】 / 「지방세법」 제106조 【국가 등에 대한 비과세】