취득세 경정청구 거부처분 취소청구
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On December 27, 2013, in collaboration with C, Plaintiff B acquired land and buildings attached thereto in Seo-gu, Seo-gu, Seocheon-gu, Daejeon District Court at the auction procedure for D real estate rent real estate (one-half stake each), at KRW 1,19,90,000. On the same day, the acquisition value of the above real estate is the tax base, and the acquisition tax rate of KRW 91,335,120, local education tax, KRW 4,479,960, and KRW 6,893,530, and KRW 102,70, KRW 608,000, KRW 100, KRW 600, KRW 106, KRW 40, KRW 1060, KRW 106, KRW 80, KRW 400, KRW 106, KRW 60, KRW 1060, KRW 206, KRW 400, KRW 600, KRW 10606, KRW 405,0606.
B. On August 2, 2018, Plaintiff B filed a claim for correction of KRW 8,063,930 of the acquisition tax, etc. that applied 28/1,000 of the acquisition tax, etc. that was already paid and paid, which was the aggregate of KRW 51,354,310 and the acquisition tax amount corresponding to one’s share among the acquisition tax, etc. that was already paid and paid 51,354,310, and KRW 8,063,930 of the acquisition tax amount that exceeds KRW 43,290,380, and Plaintiff A filed a claim for correction of KRW 30,084,00,00 of the acquisition tax, etc. already paid and paid to the head of Seocho-gu on the said ground on September 14, 2018.
C. On September 14, 2018, the head of the Northwest-gu Office of the Defendant, the head of the Dongdaemun-gu Office, October 23, 2018, and each other’s request for correction was rejected on the ground that the acquisition of real estate by auction constitutes acquisition by succession not by original acquisition but by succession.
hereinafter referred to as "each of the instant cases."