취득세등 경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On November 29, 2016, the Plaintiff completed the registration of transfer of ownership due to sale on October 30, 2016, with respect to building A Dong C (hereinafter “instant real estate”).
As such, the Plaintiff paid acquisition tax amounting to 40/1,00 of the acquisition value to the Defendant.
B. On February 4, 2018, the Plaintiff asserted that the instant real estate constitutes a residential facility, not a business facility, and thus, Article 11(1)7 (b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “former Local Tax Act”) should be applied, not Article 11(1)7 (b) (40/1,00) but Article 11(1)8 (hereinafter “instant provision”) that the tax rate (10/1,00) applied to the housing, the value of which at the time of acquisition is less than 60 million won (hereinafter “instant provision”), and filed an application for rectification of acquisition tax.
C. On February 26, 2018, the Defendant rendered a disposition rejecting an application for rectification of acquisition tax (hereinafter “instant disposition”) on the ground that the instant real estate does not constitute housing stipulated in the instant provision. D.
On May 27, 2018, the Plaintiff filed a tax appeal seeking revocation of the instant disposition with the Tax Tribunal, but the Tax Tribunal dismissed the claim on August 24, 2018.
【Ground for recognition】 The fact that there has been no dispute, entry of Gap Nos. 2 and 3, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s instant disposition is unlawful for the following reasons.
1) Considering the fact that the Plaintiff purchased the instant real estate for the purpose of using it as a residence, and actually used the instant real estate for the purpose of housing, and that the Defendant considers the instant real estate as a residential officetel and imposes property tax on the instant real estate, the instant disposition is in violation of the substance over form principle. (2) The instant disposition is in violation of the substance over form principle. (2) The Party Population B building A consists of 19 households on the underground floor and 10 households on the ground surface.