취득세부과처분무효
1. On October 28, 2014, the Defendant confirmed that imposition of KRW 15,280,00, including acquisition tax, against the Plaintiff, is null and void.
1. On October 23, 2014, the Plaintiff concluded a sales contract with A to purchase each real estate listed in the separate sheet No. 2 (hereinafter “instant real estate”) for KRW 800 million (hereinafter “instant sales contract”). On October 28, 2014, the Plaintiff voluntarily reported KRW 15,280,000 in total, including acquisition tax of KRW 13,400,000, education tax of KRW 1,080,000, and special rural development tax of KRW 800,000.
(Where local tax is returned and paid, it is deemed that the disposition was made at the time of the return and payment. Thus, the plaintiff's act of filing the above acquisition tax return (hereinafter referred to as "the disposition of this case"). / [Grounds for recognition] absence of dispute, Gap evidence No. 1, Eul evidence No. 1 to 3 (including the number of branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings.
2. It is as shown in Appendix 1 of the relevant regulations;
3. The Plaintiff’s assertion was that the instant sales contract was rescinded on November 20, 2014 and did not pay the remainder of the purchase and sale after concluding the instant sales contract with A, and thus, the instant apartment was not acquired. Therefore, the instant disposition is null and void as its defect is so serious as to be apparent.
4. Determination
(a) Article 7(2) of the Local Tax Act provides that in the acquisition of real estate, it shall be deemed that real estate is acquired when it is actually acquired even if the registration under the provisions of relevant Acts and subordinate statutes, such as the Civil Act, is not fulfilled, and the term "actual acquisition" under the above provision means a case which does not generally meet the formal requirements for acquisition of ownership such as registration, but meets the substantial requirements
I would like to say.
(See Supreme Court Decision 2002Du5115 Decided October 23, 2003, etc.). Therefore, in case of onerous succession acquisition, acquisition tax has arrived even when the remainder payment date under Article 20(2) of the Enforcement Decree of the Local Tax Act arrives unless the payment of the price is made and the actual requirements for acquisition of ownership or the form of transfer of ownership is satisfied.