취득세 경정청구 거부처분 취소 청구
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 June 2, 2017, the Plaintiff asserted that he/she acquired on June 1, 2017, shares of 1/5 of the G owned by Ansan-si B (hereinafter “B Dong”) (hereinafter “instant G shares”) from each of the land, D land, E land, and F (hereinafter “instant G shares”) in the voluntary auction procedure, and reported acquisition tax of 8,197,280 won, local education tax, KRW 819,720, and KRW 409,860, and paid on June 20, 2017, based on acquisition tax of 204,932,00 won.
On June 22, 2017, the Plaintiff completed the registration of ownership transfer on June 1, 2017 with respect to the instant G shares due to the sale by voluntary auction.
B. On January 15, 2018, the Plaintiff asserted that he/she acquired 1/5 shares in the land C and C (hereinafter “instant H shares”) owned by the Defendant on December 16, 2017 due to a sales contract on December 16, 2017, and reported acquisition tax of KRW 135,073,336 as its tax base, KRW 4,052,200, local education tax of KRW 270,140, total amount of KRW 270,592,480, total amount of KRW 4,592,480, and paid on February 7, 2018.
On February 7, 2018, the Plaintiff completed the registration of ownership transfer on the instant H shares based on sale on December 16, 2017.
C. On January 25, 2018, the Plaintiff filed a claim for correction on the ground that the acquisition of the instant H shares constitutes reduction or exemption of the farmland, etc. of a self-employed farmer pursuant to Article 6(1) of the Restriction of Special Local Taxation Act, but the Defendant rejected the claim on February 28, 2018.
On May 27, 2018, the Plaintiff filed an appeal on May 27, 2018, but the Tax Tribunal dismissed the Plaintiff’s claim on October 16, 2018.
On October 31, 2018, the Plaintiff filed a claim for correction with the Defendant on the ground that the acquisition of the instant G shares constitutes reduction or exemption of the farmland, etc. of a self-employed farmer pursuant to Article 6(1) of the Restriction of Special Local Taxation Act, but the Defendant rejected the claim on December 21, 2018.
[Ground of Recognition] Facts without dispute, Gap evidence 1 to 5 (including, if any, a serial number; hereinafter the same shall apply) and Eul 1.