취득세등부과처분취소
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 December 31, 2014, the Plaintiff, the purpose of which is logistics warehouse storage business, etc., acquired a parcel of land 31,772 square meters (hereinafter “instant land”) and a building on the ground (hereinafter “instant building”) outside of the wife-population B and 14,00, and was exempted from acquisition tax by applying for reduction or exemption as business property acquired by a small or medium start-up enterprise within four years from the date of establishment to conduct the relevant business pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter “former Special Taxation Act”).
B. On January 2, 2015, the Plaintiff registered the transfer of ownership in the name of C Co., Ltd. on January 30, 2015 due to the trust on the instant land and building.
The Plaintiff did not use the instant land and buildings for “logistics industry prescribed by Presidential Decree” under Article 6(3)18 of the former Act and Article 5 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3, 2015) until December 31, 2016 after acquiring the instant land and buildings.
C. On June 22, 2017, the Defendant: (a) filed a registration of ownership transfer with respect to the instant land and building on the grounds of trust on January 2, 2015; (b) on the ground that “the Plaintiff used or disposed of the instant land and building for any other purpose without any justifiable reason within two years from the date of its acquisition; (c) acquisition tax on the instant land and building, other than the wife B, and the instant land and building, for the purpose of not using it directly for the relevant business within two years from the date of its acquisition; (d) acquisition tax on the instant land, other than the wife B, and the instant land, and additional tax of KRW 171,79,520, local education tax, KRW 37,290,970, and additional tax of KRW 9,721,750, KRW 18,645, KRW 480, KRW 1760,870, KRW 870, KRW 160, KRW 186, KRW 375,0165, KRW