2005년도 토지분 재산세로 이미 21,150,525원을 부과받았으므로, 결국 종부세의 세부담상한액은 0원이 된다.
As the property tax for land in 2005 was already charged at KRW 21,150,525, the upper limit of tax burden is KRW 0 for the comprehensive real estate.