취득세부과처분취소
1. Revocation of a judgment of the first instance;
2. The instant lawsuit shall be dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
. On February 15, 2015, the procedure for the registration of ownership transfer based on the cancellation of title trust will be implemented.
‘Reconciliation Recommendation' was decided on May 12, 2015. The Reconciliation Recommendation was decided on May 12, 2015.
C. On October 12, 2015, the Plaintiff: (a) calculated by applying the tax rate of 3.5% stipulated under Article 11(1)2 (other than inheritance) of the Local Tax Act to the Defendant with the tax base of the instant land as KRW 407,109,30, the acquisition tax amount of KRW 14,248,820; (b) the local education tax amount of KRW 1,221,320; and (c) the special rural development tax amount of KRW 814,210; and (c) the acquisition tax, etc. of this case
(D) On the other hand, the Plaintiff filed an application for reduction or exemption of local taxes pursuant to the Enforcement Rule of the Restriction of Special Local Taxation Act by asserting that the instant land falls under trust property under Article 9(3) of the Local Tax Act, and filed an application for reduction or exemption of local taxes pursuant to the Enforcement Rule of the Restriction of Special Local Taxation Act (attached Form 1). The Defendant: (a) on the same day all written confirmation of acquisition tax (non-taxation, reduction or exemption) to the effect that the instant acquisition does not fall under non-taxation or exemption; and (b) issued to the Plaintiff a notice of payment with the amount of tax to be paid in the same manner as the acquisition tax return details, including KRW 14,248,820, local education tax, KRW 1,221,320, KRW 814,210, and KRW 814,210,00 for special rural development tax
each entry, the purport of the whole pleading
2. Determination on this safety defense
A. The act of filing a final return on the tax base of the tax item on the method of tax payment, such as acquisition tax, based on the summary of the defendant's assertion is an act of notifying the tax authorities of the tax base and tax amount by themselves and the result thereof, and the act of the tax authorities to deliver a voluntary return or notice to the tax authorities is merely a mere act of fact to facilitate the convenience of the taxpayer, and thus, there is no administrative disposition