취득세등부과처분취소
1. On July 6, 2016, each disposition taken by the Defendant against the Plaintiff, as indicated in attached Form 1, shall be revoked.
2...
1. Details of the disposition;
A. (i) Since its incorporation on December 31, 1993, the Plaintiff is a comprehensive logistics company that has been engaged in storage, loading, and unloading business, warehouse business, etc. until now.
on February 25, 2013, the Plaintiff purchased 30,200.5 square meters from the Korea Water Resources Corporation for the 1549-3 warehouse sites in Seo-gu Incheon, Seo-gu (hereinafter “1”) and completed the registration of ownership transfer on May 16, 2014. On August 11, 2014, the Plaintiff newly constructed two storage facilities of reinforced concrete structure slotbroke roof and general steel structure studio storage facilities (hereinafter “1 warehouse”) on the same ground, and completed the registration of ownership preservation by additionally constructing one warehouse (hereinafter “2 warehouse”) on April 21, 2015. < Amended by Act No. 13588, Apr. 21, 2015>
On the other hand, on May 28, 2014, the Plaintiff purchased additional 1544-3 warehouse sites of 1544-3,418 square meters (hereinafter “second land”) from the Korea Water Resources Corporation in Seo-gu Incheon, Seo-gu, Incheon, and completed the registration of ownership transfer on July 18, 2014, and completed the registration of ownership transfer on May 22, 2015.
B. (i) The Plaintiff reported acquisition tax due to the purchase of land Nos. 1 and 2 and the new construction of warehouse Nos. 1 through 3; acquisition tax shall be exempted pursuant to Article 71 of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014); and with respect to warehouse Nos. 2 and 3, acquisition tax shall be reduced by 50/100 pursuant to Article 71 of the former Restriction of Special Local Taxation Act (Amended by Act No. 14477, Dec. 27, 2016); and the Plaintiff filed an application for reduction or exemption of acquisition tax, etc. (hereinafter collectively referred to as “instant reduction or exemption provisions”) by deeming that acquisition tax is reduced by 50/100 pursuant to Article 71 of the former Restriction of Special Local Taxation Act.