취득세 및 지방세 감면 거부처분취소
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 July 29, 2014, the Plaintiff acquired the land of 288-5 and 74,006 square meters on the land of 34 square meters (hereinafter “instant real estate”), and reported and paid the total amount of KRW 367,197,300 on the same day, including acquisition tax.
B. On September 25, 2014, the Defendant: (a) designated the Plaintiff as a project implementer for the general industrial complex development project on Kimhae-si; and (b) approved and notified the alteration of the plan for the general industrial complex on the electric power plant.
C. On August 17, 2015, the Plaintiff applied for acquisition tax and local education tax reduction based on Article 78 of the Restriction of Special Local Taxation Act to the Defendant.
On August 24, 2015, the Defendant notified the Plaintiff of the refusal of the request for correction on the ground that “the Plaintiff acquired the instant real estate before September 25, 2014, designated as the project implementer, and thus does not constitute reduction or exemption.”
(hereinafter “instant disposition”) e.
The Plaintiff appealed and filed an appeal with the Tax Tribunal on September 2, 2015, but was dismissed on March 28, 2016.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 11, purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The main sentence of Article 78(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same) stipulates that an entity liable for payment of acquisition tax, etc. is an implementer of an industrial complex development project under Article 16 of the Industrial Sites and Development Act (hereinafter “Industrial Sites Act”). However, Article 16 of the Industrial Sites Act is merely limited to the content that an entity designated by an authority designating industrial complexes conducts industrial complex development projects, and there is no reasonable ground to treat different cases where an industrial complex development project is acquired after the designation of a project implementer and the land is acquired before the designation of a project implementer, in light of the purport of the said
In addition, Article 78 (1) of the former Restriction of Special Local Taxation Act.