beta
(영문) 수원지방법원 2016.04.27 2013구단11172

취득세등부과처분취소

Text

1. Acquisition tax imposed on the Plaintiff on May 8, 2013, KRW 11,217,360, local education tax 1,033,730, and special rural development tax.

Reasons

1. Details of the disposition;

A. On June 8, 2011, the Plaintiff was a special purpose company established pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act, and acquired, from the asset holder on June 29, 201, securitization assets, including loans secured by No. 811 Hyundai Home Town 219, Dong-dong 2602 (hereinafter “instant real estate”), to KRW 23.9 billion.

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate and subsequently sold the instant real estate on May 29, 2012 and paid the sales price in full on July 2, 2012.

C. After that, the Plaintiff reported and paid to the Defendant acquisition tax, local education tax, and special rural development tax, calculated by deducting 50/100 from the tax base the acquisition tax amount of 440,000,000 won with respect to the instant real estate as the tax base.

On May 8, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate was not subject to acquisition tax reduction under Article 120(1)9 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; (b) was amended by Act No. 11614, Jan. 1, 2013; hereinafter “new Act”); and (c) was not subject to acquisition tax reduction under Article 120(1)9 of the former Act (amended by Act No. 10406, Dec. 27, 2010; and (d) imposed acquisition tax on the Plaintiff on the Plaintiff on the aggregate of KRW 11,217,360, local education tax, KRW 1,03,730, KRW 472,860, KRW 12,723,950 (including penalty tax).

(hereinafter “Disposition in this case”). 【No dispute exists on the ground of recognition, entry of evidence No. 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion was made upon the notice of tax payment, but only the tax base of the acquisition tax is specified in the said notice, and the local education tax is not specified in the tax base of the special rural development tax, but does not include each tax item’s tax rate.

In addition, the instant disposition is imposed by adding the principal tax and the additional tax.