취득세부과처분취소 등
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff, a community credit cooperative established pursuant to the Community Credit Cooperatives Act, entered into a sales contract with the Korea Land and Housing Corporation on June 30, 2009 with respect to the amount of KRW 3,966,030,000 (annual payment from June 30, 2009 to June 30, 2014), which is a general commercial site, for the construction of the headquarters, and completed the registration of ownership transfer on July 1, 2014.
B. The Plaintiff was exempted from acquisition tax, etc. pursuant to Article 87(2)1 of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same) on the ground that the instant land constitutes real estate acquired to use directly for duties under Article 28(1)1 through 4 of the Community Credit Cooperatives Act.
C. On March 21, 2017, the Defendant imposed (hereinafter “instant disposition”) acquisition tax, KRW 137,322,370, local education tax, KRW 12,312,520, and KRW 12,312.560, including additional tax from July 31, 2015 to March 20, 2017, on the ground that the Plaintiff did not use the instant land for the said purpose without justifiable grounds by the time one year passes from the date of acquisition thereof, (i) the Plaintiff imposed (hereinafter “instant disposition”). (ii) acquisition tax, KRW 40,325,710, and registration tax, KRW 40,325,710, local education tax, KRW 7,480,520, including annual installments (1-3); and (iii) acquisition tax, KRW 40,325,710, local education tax, and KRW 1-3).
【Ground of recognition】 The fact that there has been no dispute, each entry of Gap evidence 1 and 2, Eul evidence Nos. 1, 2, 7, 8, and 14, and the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s instant disposition should be revoked on the following grounds.
1. The Plaintiff started to construct a new building within one year from the date of acquisition of the instant land, and used the instant land as a site for a building for “credit business” under Article 28(1)1 of the Community Credit Cooperatives Act.
Even if not,
Even if the land in this case was acquired, the commencement of the building is commenced.