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(영문) 서울행정법원 2020.01.21 2019구합67517

취득세등 경정거부처분취소

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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The Plaintiffs (hereinafter referred to as “a limited liability company”) acquired each real estate (hereinafter collectively referred to as “each of the instant real estate”) as indicated in the following table by winning a successful bid in the real estate auction process, and filed a return on and pay acquisition tax and local education tax (hereinafter collectively referred to as “acquisition tax, etc.”) by applying the tax rate under Article 11(1)7 (b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) to the Defendants.

Plaintiff

7. Acquisition tax on May 7, 2014; 712,00,00 local education tax on 17,80,000; 836,60,000; 473,173,380; 46. Special rural education tax on 25,00,00,00 for the aggregate of 36,60,60,000, 364. 20, 30, 364, 166, 36, 20, 30, 206, 30, 364, 196, 30, 206, 205, 36, 206, 30, 164, 205, 206, 36, 164, 206, 364, 196, 205, 165, 206, 364, 2065, etc.