취득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
B. The instant building had been used as “cultural and assembly facilities (other exhibition facilities)” on the original building register, but its use was changed to “self-house” on July 5, 201.
(1) The Defendant: (a) confirmed the fact that the use on the building register of the instant building was changed to a detached house; (b) conducted a field investigation on December 23, 201 on the instant building; (c) was connected with interior stairs from the first floor to the second floor above the ground; and (d) the Plaintiff’s family is using the instant building as a residential purpose; and (c) on February 25, 2009, J (1,935 square meters), P (51 square meters), P (561 square meters), P (80 square meters), Q (430 square meters) and Q (430 square meters) were divided into five parcels of land on December 23, 201; and (d) the Plaintiff was using the instant building as a residential purpose; and (e) the Plaintiff’s land size 1,944.14 square meters as part of the instant building and its appurtenant land (hereinafter “the Plaintiff’s land size 1,935 square meters was calculated as 197 square meters under the instant land size 41, 197.45 square meters.
2) On May 10, 2012, the Plaintiff imposed acquisition tax, etc. on the following on the Plaintiff on July 10, 201, considering that the use in the public record of the instant building was changed to a detached house on July 5, 201, when the use in the public record of the instant building was changed to a detached house:
(1) Of the above disposition, the land in this case (land category change 1,180, 795, 507 121, 291, 300, 129, 120, 120, 133, 420, 420, 81, 354, 240, 2408, 13554, 2408, 1355, 240, 135, 135.