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. The Plaintiff is an individual entrepreneur who was engaged in the electronic components manufacturing business under the trade name “B” from January 24, 2006.
B. On September 16, 201 and October 12, 2012, the Plaintiff newly constructed a building of 2,193.66 square meters on the ground of the above land (hereinafter “instant real estate”) on January 8, 2014, after acquiring C&3,306.5 square meters in Chungcheongnam-gun, Haan-gun, Chungcheongnam-gun, Chungcheongnam-do, and on January 8, 2014.
C. The Plaintiff was exempted from acquisition tax, etc. by the Defendant on the ground that the instant real estate constitutes real estate acquired by a person who seeks to construct industrial buildings, etc. in an industrial complex under the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same).
On April 30, 2014, the Plaintiff invested the instant real estate in kind in B Co., Ltd. (hereinafter “instant corporation”) and acquired 162,460 shares (10%) from the said corporation. On June 10, 2014, the Plaintiff completed the registration of ownership transfer based on an investment in kind in the future of the said corporation.
(hereinafter “instant investment in kind”) e.
On May 18, 2016, the Defendant issued a prior notice of taxation that acquisition tax, etc. shall be imposed on the Plaintiff pursuant to Article 78(5)2 of the former Restriction of Special Local Taxation Act on the ground that the Plaintiff sold the instant real estate without directly using it for the pertinent purpose for at least two years from the date of use
F. On June 9, 2016, the Plaintiff filed a request for pre-assessment review with the Gyeongnam-do Governor, but was non-adopted on July 14, 2016.
F. On August 5, 2016, the Defendant imposed acquisition tax of KRW 78,529,060 on the Plaintiff, local education tax of KRW 5,44,570, and special rural development tax of KRW 4,091,660.
(g) The Plaintiff filed an appeal with the Tax Tribunal on November 2, 2016, but was dismissed on March 2, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 5, Eul evidence 1 to 8 (including branch numbers if there are provisional lot numbers; hereinafter the same).