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(영문) 울산지방법원 2019.08.22 2018구합7710

취득세등부과처분취소

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1. The Defendant’s decision to the Plaintiff on April 6, 2017

A. It is limited to the sale and purchase of a building of 381.8 square meters and a building of 121.28 square meters, Nam-gu, Ulsan-gu.

Reasons

1. Details of the disposition;

A. Under the title trust agreement entered into with E, the Plaintiff: (a) the fourth-story building (one-story neighborhood living facilities, two-story and four-story housing) with the total floor area of 257.3 square meters and 607.74 square meters (45.48 square meters in a newly-built part) purchased from non-Party F and one other on October 6, 2015; (b) the order 1-B of the order of the fourth-story building (one-story living facilities, two-story and four-story housing);

E. The imposition of acquisition tax, etc. on the above land and buildings is related to the acquisition of the above land and buildings.

As to “B,” with respect to buildings with the total floor area of 381.28 square meters and the total floor area of the said land purchased from G on October 22, 2015, the registration of transfer of ownership under a title trust is completed in the future in each E, with respect to buildings with four stories with the total floor area of 204.3 square meters and the total floor area of the said land purchased from H on January 25, 2016.

(hereinafter referred to as “each of the instant immovables”) B.

On March 30, 2017, the Defendant confirmed the violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”) by the Plaintiff and E, and on April 6, 2017, imposed acquisition tax, education tax, and special tax for rural development on the Plaintiff following the acquisition of each of the instant real estate as indicated in the order.

(hereinafter referred to as “instant taxation disposition” in total) C.

On April 14, 2017, the Defendant sent a tax payment notice under the instant tax disposition (hereinafter “instant tax payment notice”) to the Plaintiff’s domicile “Ulsan-dong I and Jho (hereinafter “instant domicile”). However, the said tax payment notice was delivered on April 20, 2017 on the ground that it was not issued due to “closed absence.”

Accordingly, on May 15, 2017, the Defendant announced the notice of the above tax payment by public notice on the ground that “the domicile is unknown.”

The defendant registered the letter of demand on June 14, 2017 (hereinafter referred to as "written demand notice of this case") at the domicile of this case.