취득세부과처분취소
1. The part of the judgment of the court of first instance against the plaintiff, which orders revocation below, shall be revoked.
Defendant.
1. Details of the disposition;
A. The Plaintiff is an individual entrepreneur who has been engaged in the electronic components manufacturing business under the trade name “B” from January 24, 2006.
B. On September 16, 201, the Plaintiff newly built a building 1,257.6 square meters on the above land on October 12, 2012, and a building 936 square meters on January 8, 2014, respectively, on the ground, after acquiring 3,306.5 square meters of land for C in Haan-gun, Chungcheongnam-gun, Chungcheongnam-do.
(hereinafter referred to as “instant real estate” in combination with the above land and buildings.
The Plaintiff was exempted from acquisition tax by the Defendant on the ground that the instant real estate constitutes real estate acquired by a person who seeks to construct industrial buildings, etc. in an industrial complex under the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “former Restriction of Special Local Taxation Act”).
At the time of April 30, 2014, the Plaintiff entered into an investment in kind contract with B Co., Ltd. (hereinafter “instant corporation”) that “the Plaintiff shall contribute in kind all rights and obligations with respect to the instant real estate and acquire the stocks of the instant corporation equivalent to the investment in kind in return for the investment in kind.” On June 2, 2014, the Plaintiff established the instant corporation and acquired 162,460 shares (10%) and completed the registration of ownership transfer on June 10, 2014 with respect to the instant real estate on the ground of investment in kind in the future of the instant corporation.
E. On May 18, 2016, the Defendant notified the Plaintiff that acquisition tax will be imposed pursuant to Article 78(5)2 of the Restriction of Special Local Taxation Act on the ground that the Plaintiff sold the instant real estate without using it directly for the pertinent purpose for at least two years from the date of use.
F. On June 9, 2016, the Plaintiff filed a request for pre-assessment review with the Gyeongnam-do Governor, but was non-adopted on July 14, 2016.
G. On August 5, 2016, the Defendant: (a) acquisition tax of KRW 78,529,060 = 54,808,120 as indicated below against the Plaintiff on August 5, 2016; (b) KRW 23.