취득세 및 지방교육세 감액경정청구에 대한 거부처분 취소의 소
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 August 9, 2016, the Plaintiff purchased C Apartment No. 405 of the fourth floor (hereinafter “instant apartment”) on seven parcels, other than Seodaemun-gu Seoul, Seodaemun-gu, Seoul, for KRW 290 million, and completed the registration of ownership transfer on August 17, 2016.
B. On August 8, 2016, the Plaintiff reported and paid acquisition tax of KRW 11,60,000, totaling KRW 12,760,000, and local education tax of KRW 1,160,00 on the premise that the acquisition rate of KRW 4% is applied to the acquisition of the instant apartment.
C. On August 16, 2017, the Plaintiff requested the Defendant to refund acquisition tax of KRW 8,700,000, totaling KRW 870,000, and local education tax of KRW 870,00,00, which is the difference, by revising the acquisition tax rate of KRW 1% for the acquisition of the instant apartment.
On September 14, 2017, the Defendant rejected the Plaintiff’s application on the ground that Article 11 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “former Local Tax Act”) which applies at the time of the Plaintiff’s acquisition of the instant apartment is limited to both the building ledger and the current status, and Article 11 of the amended Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “Revised Local Tax Act”) shall not apply to the instant case in accordance with the transitional provisions of Articles 1 and 2 of the Addenda of the amended Local Tax Act.
(hereinafter “instant disposition”) e.
On November 3, 2017, the Plaintiff appealed to the Tax Tribunal, but was dismissed on December 28, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 6, Eul evidence No. 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Notwithstanding the fact that the Plaintiff’s assertion is an actual house, the acquisition tax rate of 100 million won or less applied to the acquisition by succession to a house for the reason that the building ledger does not exist due to the failure to obtain the approval of use, rather than the acquisition tax rate of 100 million won or less.