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 housing redevelopment project partnership that has obtained authorization from the Defendant to establish a housing redevelopment project association for the implementation of a housing redevelopment project in the zone B of Seodaemun-gu Seoul (hereinafter “instant project”).
B. On March 16, 2015, the Plaintiff obtained an amendment to the management and disposal plan from the Defendant to supply 1,910 households in total, including 946 units of land, etc., 625 units of general sale, 13 units of withheld facilities, 326 units of rental housing (hereinafter “instant rental housing”) according to the instant project.
C. On December 14, 2016, the Plaintiff obtained prior approval for the use of the instant rental housing as well as the instant rental housing, and sold the instant rental housing at KRW 68,99,414,000 to Seoul Special Metropolitan City and C real estate investment companies on December 21, 2016.
On February 9, 2017, the Plaintiff applied for exemption of acquisition tax pursuant to Article 74(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same) on the premise that the instant rental housing constitutes “land allotted by the project implementer or reserved land” (hereinafter “instant exemption provision”).
E. On June 12, 2017, the Defendant issued a disposition to impose acquisition tax of 229,468,980 won, acquisition tax of the instant rental housing, additional tax of 31,01,250 won, local education tax of 13,12,510 won, local education tax of 460,240 won, and additional tax of 460,240 won on the Plaintiff on the ground that the instant rental housing is not subject to exemption of acquisition tax under the instant exemption provision, but subject to exemption of acquisition tax under Article 74(3)2 of the same Act as “house acquired by a project implementer according to the management
(f) (hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 23, 2017, but was dismissed on April 16, 2018, and the written decision of dismissal was served on the Plaintiff on April 18, 2018.
recognized.