취득세부과처분취소
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 January 19, 2014, the Plaintiff, upon receiving a donation from E, filed an application with the Defendant for reduction or exemption of acquisition tax corresponding to local tax, special rural development tax, and local education tax premised thereon, on the ground that the acquisition of the said real estate was acquired to use directly for religious activities. The Defendant exempted the acquisition tax on the said real estate, special rural development tax, and local education tax premised thereon pursuant to the main sentence of Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply).
B. The Defendant imposed acquisition tax (including additional tax; hereinafter the same shall apply) on March 27, 2017, on the ground that part of subparagraph C and subparagraph G (250.02 square meters of building 231.45 square meters, land 250.02 square meters; hereinafter “instant real estate”) used as a child care center among the said real estate exempted from acquisition tax, etc. (hereinafter “child care center of this case”) on the ground that the Plaintiff’s exemption from acquisition tax, etc. falls under the case where the Plaintiff did not directly use the instant real estate for the relevant purpose within three years from the acquisition date without justifiable grounds, on March 27, 2017, on the ground that the relevant real estate was not used for the pertinent purpose. The Defendant imposed acquisition tax (including additional tax; hereinafter the same shall apply) which applied the tax rate (35/1,000) under the main sentence of Article 11(1)2 of the Local Tax Act.
C. On April 12, 2017, the Plaintiff dissatisfied with the foregoing pre-announcement of taxation and filed a request for pre-assessment review with the Governor of the Gyeonggi-do on April 12, 2017, and the Governor of the Gyeonggi-do applied the additional tax rate of 35/1,00 on May 16, 2017 to 35/1,00 of the Plaintiff’s claim partially
Accordingly, the Defendant, after remeasurementing the area of the instant real estate and on May 25, 2017, Article 11(1) of the Local Tax Act regarding the instant real estate to the Plaintiff.