취득세 부과처분 취소청구 등
1. Acquisition tax and additional tax indicated in attached Form 1, 11,507,068, which the head of Gangnam-gu Seoul Metropolitan Government Office reported to the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a corporation with a business of facility leasing, installment financing, etc. and the head office is 679-4, Gangnam-gu, Seoul.
B. As to an automobile for facility leasing acquired after January 1, 201, the Plaintiff registered the automobile for facility leasing as “31-2 of the Gyeongcheon-gu Incheon Metropolitan City Development-gun Development-gun, 270, and 27-2, respectively, to the place of use,” and paid acquisition tax as shown in attached Table 2 at the head of Seocheon-gu, Incheon Metropolitan City, the head of Nam-gu, and the head of the office of registration of the Busan Metropolitan City.
C. The head of Gangnam-gu Seoul Metropolitan Government (hereinafter “Gangnam-gu head of Gangnam-gu”) imposed acquisition tax and additional tax on the Plaintiff on the ground that the Plaintiff’s place of use with no human and physical elements is a false place of use without any human and physical elements, and that the Plaintiff’s place of use can not be a place of use under the Automobile Management Act, and that the Plaintiff’
(hereinafter referred to as “instant disposition by the head of Gangnam-gu”).
On October 2012, the Plaintiff filed a request for correction to the effect that the already paid acquisition tax should be refunded, because it was placed in a position to pay acquisition tax twice by the disposition of this case by the head of Gangnam-gu, the head of Nam-gu, Incheon Metropolitan City, and the head of the office of registration of vehicles in Busan Metropolitan City.
However, as long as the Plaintiff paid acquisition tax at the legitimate place of tax payment, the head of Nam-gu Incheon Metropolitan City, and the head of the Busan Metropolitan City Vehicle Registration Business Office rejected the Plaintiff’s request for correction on the ground that it is not
(hereinafter referred to as "the instant disposition by the head of Nam-gu, Incheon Metropolitan City, and the head of the Busan Metropolitan City Vehicle Registration Office").
The Plaintiff filed an appeal with the Tax Tribunal on each of the instant dispositions, and the Tax Tribunal after January 1, 201.