취득세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of disposition;
A. From November 14, 2014 to April 2, 2015, the Plaintiff acquired ownership in KRW 1,615,307,90, in total, 28 parcels, including 521-5 (hereinafter “instant real property”).
B. The Plaintiff was exempted from acquisition tax, special rural development tax, and local education tax on the ground that the instant real estate constitutes real estate acquired by academic societies to use directly for their own business pursuant to Article 45(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) upon receipt of an application for reduction or exemption of acquisition tax, special rural development tax,
C. On March 28, 2016, the Defendant deemed that the Plaintiff cannot be deemed a scientific research organization when comprehensively considering the Plaintiff’s purpose of business, budget usage, etc. according to the Plaintiff’s articles of association, and notified the Plaintiff that acquisition tax, etc. would be imposed.
Therefore, the plaintiff filed a request for pre-assessment review of local tax with Jeonnam Do Governor, but was non-adopted.
On May 12, 2016, the Defendant imposed and collected acquisition tax of the instant real estate KRW 68,682,960 (including additional taxes), local education tax of KRW 4,412,320 (including additional taxes), and special rural development tax of KRW 3,621,350 (including additional taxes).
(hereinafter “Disposition of this case”). 【Ground of Recognition】 There is no dispute, entry of Gap’s 1 through 3 (including additional numbers), the purport of the entire pleadings.
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) Exemption of acquisition tax, etc. (the core and main business of the Plaintiff’s assertion of a scientific research organization is the investigation and research on road traffic safety measures, research and development of road traffic safety technology and technical service business as stipulated in the Road Traffic Act and the Plaintiff’s articles of incorporation, and most of the Plaintiff’s main business should be accompanied by academic research and study. Thus, the Plaintiff’s primary business is related to academic research.