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(영문) 서울중앙지방법원 2017.10.31 2017가합518620

기타(금전)

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. The Plaintiff is a law firm established for the purpose of carrying out the duties of a lawyer. The Defendant is a public institution affiliated with the Ministry of Trade, Industry and Energy established on June 24, 2010 pursuant to Article 41 of the Promotion of the Development and Distribution of Intelligent robots Act in order to efficiently and systematically carry out projects for promoting the intelligent robot industry and support the development of policies on the intelligent robot industry

B. The Defendant paid taxes on the acquisition of the Defendant’s office building and cluster site, new construction of the office building and the acquisition and use of the building) the Defendant paid taxes on the 3rdbuk-gu, Daegu Nowon-gu, Nowon-gu, 236-8 Large 6,600 square meters (hereinafter “instant office building site”).

() On April 9, 2013, after purchasing the instant building site and completing the registration of ownership transfer on April 9, 2013, the instant building site constitutes real estate acquired by the Defendant, who is a science and technology promotion organization, to use directly for its unique duties on April 3, 2013, to the head of the Daegu-gu Metropolitan City North Korea, Daegu Special Local Taxation Act (amended by Act No. 11716, Mar. 23, 2013; hereinafter “former Special Local Taxation Act

(1) Acquisition tax on real estate acquired by a scientific research organization, scholarship organization, or science and technology promotion organization prescribed by Presidential Decree to use directly for its unique duties, and property tax (including an amount imposed pursuant to Article 112 of the Local Tax Act) on real estate used directly for its unique duties as of the tax base date, on real estate used directly for its unique duties as of the tax base date.

)Local resource and facility tax under Article 146, paragraph 2, of the Local Tax Act (applicable only to scientific research organizations and scholarship organizations) and

(2) On December 31, 2015, the Defendant shall be exempted from acquisition tax reduction or exemption until December 31, 2015. Accordingly, the head of the Daegu Metropolitan City north-gu Office decided to grant acquisition tax reduction or exemption on the instant building site and notified the Defendant thereof. (2) The Defendant shall not exceed 236-9 large 12,091 square meters.