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. The Plaintiff is a company established on December 21, 2012 for the purpose of manufacturing vessel parts.
B. On July 2, 2013, the Plaintiff acquired a 14,564 square meters of land outside B and 26 parcels, and on October 11, 2013, acquired a building 3,204.42 square meters on the ground of the above land (hereinafter collectively referred to as “each of the instant real estate”).
C. The Plaintiff filed an application with the Defendant for reduction or exemption of acquisition tax, local education tax, and special rural development tax pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Restriction of Special Taxation Act”) on the ground that each of the instant real estate constitutes a business property acquired to operate the Plaintiff’s business as a small or medium start-up start-up enterprise, and the Defendant reduced
On March 24, 2016, the Defendant: (a) investigated the Plaintiff’s place of business; (b) notified the Plaintiff of the imposition of tax imposed on April 14, 2016, on the ground that the Plaintiff’s business was operated as the same type of business as that of the Plaintiff Company C, which is not the initial type of business; and (c) in fact, the Plaintiff constituted “cases where it is difficult to deem that it is difficult to start a new business for the first time, such as where business is expanded or another type of business is added;” and (d) notified the Plaintiff of the imposition of tax
E. On April 27, 2016, the Plaintiff filed a request for pre-assessment review with the Standing Do Governor on April 27, 2016, but the Gyeongnam Do Governor was non-adopted on June 9, 2016.
F. On July 8, 2016, the Defendant issued a disposition imposing acquisition tax of KRW 119,827,140, local education tax of KRW 8,734,260, and special rural development tax of KRW 6,028,460 on the Plaintiff (hereinafter “instant disposition”). On this basis, the Plaintiff filed a request with the Director of the Tax Tribunal for revocation of the instant disposition on October 6, 2016, but the Director of the Tax Tribunal filed a request for revocation of the instant disposition with the Director of the Tax Tribunal, on December 20, 2016.