취득세등부과처분취소
1. Revocation of a judgment of the first instance;
2. Acquisition tax imposed on the Plaintiff on April 3, 2013, KRW 23,236,200, and local education tax.
Details of the disposition
This Court's explanation is identical to the reasoning of the first instance court's judgment, except that the second 18th 18th mar "4.9.9" is deemed to be "4.3." Thus, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Plaintiff’s assertion
The instant disposition is unlawful because it does not reveal at all the amount of principal tax and additional tax, grounds for calculation, types of additional tax, etc.
It should be interpreted that real estate under Article 120 (1) 9 of the Act includes not only the acquisition by direct succession from the originator, etc., but also the real estate acquired in the course of management, operation, and management of the securitization assets acquired from the originator, etc. in accordance with the asset-backed securitization plan. This includes the acquisition of collateral claims from the originator, but also the acquisition of collateral assets by the special purpose company during the
Since there was a cause for the Plaintiff to obtain acquisition tax reduction or exemption regulations under the former Act, the former Act should be applied in accordance with Article 52 of the Addenda to the new Act.
The instant disposition also violates the principle of trust protection.
Since the Plaintiff’s failure to pay taxes has justifiable grounds, the penalty tax of this case is illegal.
If the court did not properly state the tax base and calculation basis of the principal tax, the taxation disposition is unlawful, barring special circumstances, and where multiple taxation is to be conducted by a single tax payment notice, it is natural that a taxpayer should be able to know the details of each taxation by classifying the amount and calculation basis of each taxation disposition.
Therefore, when the principal and the additional taxes are to be imposed together by a tax payment notice, the principal and the additional taxes are each imposed in the tax payment notice.