취득세등부과처분취소
1. Acquisition tax, 40,156,000 won, local education tax, 4,015,600 won, and special rural development tax, which the Defendant paid to the Plaintiff on November 5, 2015.
1. Details of the disposition;
A. On August 24, 2015, the Plaintiff purchased 332 square meters, and 6 real estate (hereinafter “instant real estate”) out of 332 square meters in Namyang-si, Namyang-si, the Plaintiff agreed to purchase the instant real estate in KRW 1 billion, and the purchase price was set off by the Plaintiff’s acquisition of the collateral security obligation to separate agricultural cooperatives, etc. and pay only the remainder to B.
(hereinafter “instant sales contract”). B.
On the same day, the Plaintiff reported to the Defendant the tax base of the instant real estate amounting to KRW 40,00,000, local education tax amounting to KRW 4,000,000, and KRW 2,000,000,000, which is calculated by adding the tax base of the instant real estate to KRW 644,183
(hereinafter “instant reporting act”). C.
The land of the instant real estate requires a qualification certificate for acquisition of farmland issued by the Defendant to obtain the registration of ownership transfer as farmland. Accordingly, although the Plaintiff obtained the qualification certificate for acquisition of farmland, the Plaintiff rejected the issuance of the instant real estate on the ground that the instant building is an illegal building, and around that time, the instant sales contract was rescinded by implied agreement.
B. The Plaintiff
On November 5, 2015, the Defendant notified the Plaintiff that the Plaintiff should pay KRW 46,179,400 in total, including acquisition tax, KRW 40,156,00, local education tax, KRW 4,015,60, and KRW 2,07,800, including additional tax.
(hereinafter “instant collection disposition”) e.
On December 2, 2015, the Plaintiff filed a claim for correction of acquisition tax, etc. on the ground that the instant sales contract was rescinded by agreement and payment was not made to B. However, the Defendant rejected the Plaintiff’s claim for correction on December 15, 2015.
F. The Plaintiff filed an objection on December 18, 2015 against the Defendant’s rejection disposition, but was dismissed on February 24, 2016.
[Reasons for Recognition] Uncontentious Facts, Gap evidence 1 to 4, 6, Eul evidence 1, witness Eul's testimony and the purport of whole pleadings
2. The disposition;