취득세등 부과처분취소
1. Acquisition tax of 9,400,000, education tax of 940,000, education tax of 940,000, and special rural development tax of 470, which the Defendant rendered against the Plaintiffs on March 20, 2018.
1. Details of the disposition;
A. On November 15, 2017, the Plaintiffs concluded a sales contract with the content that they would jointly purchase KRW 235,000,000 from E, F, G, and H (hereinafter “E, etc.”) one-third equity shares, each of which is KRW 235,00,00 (hereinafter “instant sales contract”).
B. On December 18, 2017, the Plaintiffs voluntarily reported the acquisition tax of KRW 9,400,00, KRW 940,000, KRW 940,000, KRW 470,000, and KRW 10,810,000 (hereinafter “acquisition tax, etc.”) to the Defendant regarding the acquisition of the instant real property, and paid acquisition tax, etc. on December 19, 2017.
Section 1-2 (Detailed Statement of Resolution for the Return). (c)
The Plaintiffs completed the registration of ownership transfer on December 19, 2017 due to the instant sales contract.
The instant real estate was converted into a registration conversion on July 10, 2017 with an I forest land of 1397 square meters in Yangsan-si, and was divided into the JJ large 1392 square meters (hereinafter “land before subdivision”). After the instant sales contract was concluded on December 14, 2017, the said J large 597 square meters and the instant real estate.
As a result, the Plaintiffs, E, etc. were dismissed the number and location of the instant real estate among the land before subdivision at the time of the instant sales contract and the said JJ large scale of 597 square meters on January 29, 2018.
On December 19, 2017, the procedure for registration of cancellation was completed on the registration of transfer of ownership in the port.
E. On February 5, 2018, E, etc. completed the registration of transfer of ownership with respect to each of the aforementioned JJ 597 square meters on the grounds of sale on the same day to the Plaintiffs.
On February 5, 2018, the Plaintiffs paid 9,890,000 won in total to the Defendant, including acquisition tax of KRW 8,600,00 in relation to the acquisition of the said real estate.
F. On February 13, 2018, the Plaintiffs filed an application for rectification to the Defendant for refund of acquisition tax, etc. paid in relation to the acquisition of the instant real estate.
However, on March 20, 2018, the defendant is against the plaintiffs.