취득세등경정청구거부처분취소
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 received a total of KRW 717,30,000,000, in total, the amount of KRW 1,119 square meters, and KRW 329 square meters in the Incheon District Court B’s voluntary auction procedure. On May 18, 2016, the Plaintiff reported and paid acquisition tax for KRW 28,692,00 on the same day’s tax base, KRW 28,69,200, local education tax, KRW 2,869,200, and KRW 1,434,600 on the same day on the premise that the Plaintiff was a successor acquisition.
B. On July 12, 2018, the Plaintiff filed a correction claim stating that acquisition tax, local education tax, acquisition tax, special tax for rural development, acquisition tax already reported and paid, local education tax 7,800, local education tax, and special tax for rural development, refund of KRW 392,40,00, since acquisition of each of the above real estate through an auction procedure constitutes original acquisition, thereby subjecting to acquisition tax rate under Article 11(1)3 of the Local Tax Act.
(hereinafter referred to as "the request for correction of this case").
On August 27, 2018, the Defendant rejected the instant claim for correction on the ground that acquiring each real estate through the auction procedure constitutes acquisition by succession.
(hereinafter “instant disposition”) D.
The plaintiff appealed and filed an appeal with the Tax Tribunal on October 25, 2018, but was dismissed on January 3, 2019.
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, 5, Eul evidence No. 1 (including provisional number), the purport of the whole pleadings
2. Acquisition by auction by the Plaintiff’s assertion is not succeeded to the limitation and defects of the previous right, and it shall be deemed original acquisition. Since the Local Tax Act was amended by Act No. 14475 on December 27, 2016 and amended by Act No. 14475 of Dec. 27, 2016, “it is excluded from original acquisition in the case of acquisition by auction prior to the amendment of the Local Tax Act” was inserted only, the acquisition by auction would not be excluded from original acquisition even if the acquisition by auction had already been subject to taxation, such as the Plaintiff.
Nevertheless, there is a need to do so.