취득세등경정거부처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance is as follows, except for the dismissal or addition of some of the grounds for the judgment of the court of first instance, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
3. The following shall be added in front of the “fora” of the 16th parallel of conduct:
【The same concept is that “tax base”, “value at the time of acquisition”, and “value at the time of acquisition” under Article 10 of the former Local Tax Act, which are invoked in Article 11 of the former Local Tax Act, are the same. Thus, if the object of acquisition is jointly owned, it is not only a systematic interpretation of the former Local Tax Act, but also a systematic interpretation that the acquisition tax rate is determined based on the value of each share reported by the acquisitor under Article 11(2) of the
(b)in the front of Article 11 of the relevant legislation, add the following statutory provisions:
Article 10 (Tax Base) (1) The tax base of acquisition tax shall be the value as at the time of acquisition: Provided, That in cases of acquisition by annual installment payments, it shall refer to an amount actually paid each installment, and shall include contract deposits included in the amount of acquisition.
In this Section, the same shall apply;
(2) The value at the time of acquisition under paragraph (1) shall be the value reported by the acquisitor: Provided, That if there is no indication of the reported or reported value or if the reported value is less than the standard market value prescribed in Article 4, the standard market value shall be determined. The part of paragraph (c) of the same Article is as follows. Article 10 of the former Local Tax Act provides that “The tax base shall be the value at the time of acquisition” and each subparagraph of Article 11(1) provides that “The specific acquisition tax rate shall be determined by the method of acquisition of each real estate.”
If two or more persons acquire a house as a co-owned share, the "value of the shares acquired" shall be the tax base even if it is in accordance with the text of Article 2.