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(영문) 대구지방법원 2017.01.24 2016구합21017

취득세등부과처분취소

Text

1. Each acquisition tax and special tax for rural development listed in the attached Table 1 list against the Plaintiffs respectively.

Reasons

1. Details of the disposition;

A. The Plaintiffs participated in the procedures for the sale of state forest products announced by the head of the Ulsan Regional Forest Administration, etc. and become successful bidders, and concluded a contract to sell state forest products (hereinafter “each of the instant forest products”) with the following contents pursuant to Article 27(1) of the State Forest Administration and Management Act (hereinafter “State Forest Act”) between the Republic of Korea and the Republic of Korea, and paid the balance thereof.

5. The Plaintiff’s size of 2.3 B. 40,00 among the 2. 1. 3 B. 4,00 from the date of the remainder of the sale (the purchase price) 1.3,00 square meters, B. 370,00 from the 2,80,000 square meters, and 2,40,000 square meters from the 2,40,000 square meters, and 2,40,000 (the 2,401. 91,80,000,000; the 3. 8. 4,000,00,000,000 on December 12, 2014, 2014; the non-identical 135,000,000 (the non-identical 1,000,000) and non-identical 13,50,000 on December 3, 2014.

The Defendants received notice from the Ministry of Government Administration and Home Affairs on July 30, 2015, on the grounds that the Plaintiffs did not report and pay acquisition tax even though they acquired “standing timber” through each of the instant contracts, and accordingly, imposed and collected each acquisition tax and special rural development tax (including additional tax) as follows. The said notice did not contain the respective tax amount of acquisition tax, special rural development tax and additional tax and the calculation basis thereof.

Acquisition tax (including additional tax) on the date of the disposition by the Plaintiff (including the acquisition tax) 1 A from the date of the disposition by the Plaintiff (including the acquisition tax) (including the additional tax) 1,570,510 132,290 2 B B on September 10, 2015, the head of Ulsan-gun 2,301,240 193,400 3 B on September 2, 2015, 2015; 84, 22070,870 4 B Young-gun 2,424,960 on September 10, 2015;