취득세부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff sold 1/2 shares of 92,50,000 square meters of reinforced concrete of 305,00,000 square meters in Incheon Seo-gu, Incheon District Court B in the voluntary auction procedure for real estate B, for each of KRW 1/2 shares of 146.610 square meters in 92,50,000, and KRW 1/2 shares in reinforced concrete of 4th floor E, and KRW 155.150,00,000 in total, for each of KRW 212,50,000,000 in total. On May 12, 2014, the Plaintiff reported and paid acquisition tax of KRW 305,00,000 on the same day on the premise that the acquisition by succession was conducted.
B. In addition, the Plaintiff received the sale of the first floor reinforced concrete building 1, 223.31 square meters of 460,000,000 won for 18,400,000 won for the tax base on January 6, 2014, on the premise that the Plaintiff was a successor acquisition, and reported and paid the acquisition tax for 460,000,000 won for the same day, local education tax amounting to 1,840,000 won for local education tax, and special rural development tax amounting to 920,000,000 won for rural development tax.
C. On July 18, 2018, the Plaintiff filed a request for correction to the head of Michuhol-gu Incheon Metropolitan City (hereinafter “head of Michuhol-gu”) and the head of Seo-gu Incheon Metropolitan City (hereinafter “head of Seo-gu”) on July 24, 2018 for the acquisition of each of the above real estate through an auction procedure, to apply acquisition tax rate under Article 11(1)3 of the Local Tax Act as it constitutes original acquisition. As such, acquisition tax and local education tax already reported and paid to the head of Michuhol-gu, including acquisition tax and local education tax, acquisition tax of KRW 5,520,00, local education tax of KRW 1,104,00,00, and acquisition tax of KRW 3,63,60, local education tax, and KRW 732,365, respectively (hereinafter “instant request for correction”).
On September 4, 2018, and on August 7, 2018, the head of Michuhol-gu Office rejected each of the instant requests for correction on the ground that acquiring each of the said real estate through an auction procedure constitutes acquisition by succession.
hereinafter referred to as "each of the instant cases."