취득세 등 부과처분 취소
1. Acquisition tax of 34,511,420 won (including additional tax) and special rural development tax of 2,897, which the Defendant paid to the Plaintiff on October 12, 2014 by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff, a company whose main purpose is housing site development and housing construction business, etc., is the Plaintiff, and constructed model houses for display (hereinafter “instant temporary buildings”) on the land of 1757, Dong-dong 1757, Busan, Daegu (hereinafter “instant land”), Article 20(2) of the former Building Act (amended by Act No. 12246, Jan. 14, 2014; hereinafter “former Building Act”); Article 15(5)4 of the former Enforcement Decree of the Building Act (amended by Presidential Decree No. 25652, Oct. 14, 2014; hereinafter “former Enforcement Decree”). On November 6, 2013, the Plaintiff filed a report on the construction of a temporary building with the retention period to the Defendant as of November 1, 2015 (hereinafter “instant report”), and issued the certificate of the construction of the instant temporary building from the same date.
B. On October 12, 2014, the Defendant determined that the term of existence of the instant temporary building exceeds one year, and rendered a disposition imposing acquisition tax on the Plaintiff on March 8, 2014 (including additional tax) and special rural development tax (hereinafter “instant disposition”) on the instant temporary building, deeming that the Plaintiff acquired the instant temporary building on March 8, 2014, and imposed acquisition tax of KRW 34,511,420 (including additional tax) and special rural development tax.
C. The Plaintiff dissatisfied with the instant disposition and filed an objection with the Busan Metropolitan City Mayor on December 8, 2014, but the decision of dismissal was rendered on February 25, 2015.
On the other hand, on October 28, 2014, the Plaintiff filed an application with the Defendant for correction of the retention period as “not later than October 31, 2014,” on the ground that the Plaintiff reported the retention period of the instant temporary building to the Defendant for two years by mistake at the time of reporting the instant construction. On the same day, the Defendant notified the Plaintiff that the retention period of the instant temporary building was corrected from “from November 1, 2015 to October 31, 2014.”