지방세 부과처분 취소 청구
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 September 3, 2015, the Plaintiff was selected as a cooperative established under the Agricultural Cooperatives Act to enhance the agricultural productivity of its members and to conduct projects related to the revitalization of farming economy through the expansion of markets for agricultural products produced by its members and the activation of distribution, and was subject to support projects for the establishment of a local food store in 2016.
B. On May 9, 2016, in order to newly construct a specialized local food sales store (hereinafter “instant direct sales store”), the Plaintiff purchased from B the land of 1,080,000,000, Chungcheongnam-gun, Chungcheongnam-gun, and five parcels of land (hereinafter “each of the instant lands”). On June 9, 2016, the Plaintiff completed the registration of ownership transfer on each of the instant lands on August 30, 2016, after paying the purchase price in full to B, and after acquiring the qualification for farmland acquisition.
C. On the ground that the Plaintiff’s purchase of each of the instant lands for the new construction of a direct sales outlet is the purchase of real estate to use directly for the Plaintiff’s unique duties, the Plaintiff was exempted from local tax of KRW 49,680,000 (=acquisition tax of KRW 43,200,000 for local education tax of KRW 4,320,000 for rural education tax of KRW 4,160,000), as indicated below, pursuant to Article 14(3) of the Restriction of Special Local Taxation Act.
The amount of local education tax reduced or exempted in the area of the parcel number (size) 5,139 864,830,000 34,593,200 3,459,320 1,729,660 D 216 E 437 G 426 G 397 G 397215,170,000 8606,800 860 860,680 430,340 H 1,150 49,680,000
D. On October 11, 2017, the Defendant notified the Plaintiff of a prior notice of taxation of local taxes that the Plaintiff would collect acquisition tax, special tax for rural development, and local education tax exempted pursuant to Article 178 subparag. 1 of the former Restriction of Special Local Taxation Act, on the ground that the Plaintiff did not directly use each of the instant land for the pertinent purpose within one year from the date of acquisition without
E. On November 1, 2017, the Plaintiff is dissatisfied with the foregoing.