취득세등경정청구거부처분 취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. Details of the disposition;
A. C, from October 25, 2010 to the first floor of the D ground building in the mountain area, the first floor in the mountain area, the H (i.e., "market/retailing business", "spawd meat/electronic commerce business", "F" before the change), and the two floors of the same building from March 4, 201 to the second floor in the same building (i.e., "E" and "type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-type-).
B. On April 24, 2012, the Plaintiff acquired KRW 728,880,00 through an auction, and on the same day, reported and paid acquisition tax of KRW 29,155,200, special rural development tax of KRW 1,457,760, and local education tax of KRW 2,915,520 (hereinafter “the instant acquisition tax, etc.”) to the Defendant.
C. On July 4, 2012, the Defendant imposed and notified 4,883,00 won (property tax 3,437,130 won, local resource and facility tax 1,005,220 won, local education tax 440,650 won), including property tax (property tax 1,759,000 won, local education tax 227,130 won) on the instant real property among the instant real property on September 6, 2012, and 1,986,130 won (property tax 1,759,000 won, local education tax 227,130 won) on the instant real property among the instant real property.
Since August 1, 2013, the Plaintiff’s Special Taxation Control Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”) provides that the Defendant shall be subject to the former Restriction of Special Taxation Act.
Since it constitutes a small or medium start-up start-up enterprise prescribed in Article 120(3), acquisition tax on the real estate of this case shall be exempted pursuant to Articles 120(3) and 121 of the former Restriction of Special Taxation Act.