취득세등 경정거부처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. During the process of disposition, the Plaintiffs’ real estate return and payment date: (a) land and one parcel other than D, 3,830,940, and five parcels other than A, 35,878,270, and five parcels on August 29, 2014; (b) land, 35,878,270, and 7 parcels of land, 94,624,010, and 94,624,010, and 27 October 27, 2015, respectively, of the Plaintiff’s real estate return and payment date;
The Plaintiffs are limited companies established for the purpose of taking over property rights, such as bonds, and purchase each real estate indicated in the column for “real estate” as indicated below (hereinafter “each real estate of this case”) in the auction procedure as listed below, and then acquire each real estate of this case as the tax base, and Article 11(1)7(b) of the former Local Tax Act (Amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply).
By applying each tax rate (40/100), acquisition tax, local education tax, and special rural development tax (hereinafter referred to as "acquisition tax, etc.") were reported and paid as indicated in the following table.
B. After that, the Plaintiffs filed a claim for correction to the effect that “the acquisition of each of the instant real estate through auction constitutes original acquisition, and thus, the acquisition tax rate should be applied 28/1,000 pursuant to Article 11(1)3 of the former Local Tax Act,” among the acquisition tax, etc. initially declared and paid, the following requests for correction (hereinafter “each of the instant requests for correction”). However, the Defendants rejected all each of the instant requests for correction on the date indicated as “the date of notification of the result of the request for correction” as follows on the ground that “the acquisition of each of the instant real estate through auction constitutes acquisition by succession.”
Upon receipt of a request for correction from the original disposition authority, C 10,590,560 of the date of notification as a result of a request for correction by the plaintiffs, the head of the petition office, the head of the Si/Gun/Gu, August 20, 2018, A 11,231,460 of the defendant Cheongju-si, the head of the Si/Gun/Gu, the head of the Gu, the head of the Gu
C. The Plaintiffs are all subject to the instant refusal disposition.