취득세등부과처분취소
1. Acquisition tax of KRW 102,097,810 (including additional taxes) and local education tax of the Defendant against the Plaintiff on November 5, 2018, as well as local education tax of KRW 9,451.
1. Details of the disposition;
A. On June 14, 2010, the Plaintiff entered into a sales contract with the Korea Land and Housing Corporation to purchase KRW 1,895,501,00 for the purchase price of KRW 851.3 square meters for the Seo-gu Incheon Special Metropolitan City (hereinafter “instant land”) and completed the registration of ownership transfer on the instant land on August 16, 2016, after paying the adjusted amount of the area on July 6, 2016 and paying the total of KRW 1,898,40,010 for the purchase price.
B. As to the acquisition of the instant land, the Plaintiff was exempted from acquisition tax, local education tax, and special rural development tax pursuant to Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same).
C. On November 5, 2018, the Defendant imposed and collected acquisition tax of KRW 1,895,755,810 (including additional taxes), local education tax of KRW 9,451,470 (including additional taxes), and special rural development tax of KRW 4,346,580 (including additional taxes) calculated by deducting the amount of KRW 2,64,260 from the acquisition price of the instant land as the tax base, on the ground that the Plaintiff did not directly use the instant land for the relevant purpose within three years from the date of acquisition without justifiable grounds.
(hereinafter “each disposition of this case”) D.
On September 27, 2018, the Plaintiff filed a request for pre-assessment review with the Mayor of Incheon Metropolitan City on September 27, 2018, but received a non-adopted decision on October 26, 2018, and filed an appeal with the Tax Tribunal on January 15, 2019, but the said request was dismissed on April 16, 2019.
[Ground of recognition] Facts without dispute, Gap evidence 1 through 3, 9, 13 evidence, Eul evidence 2, 3, 6, 12 evidence (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. Whether each of the dispositions of this case is legitimate
A. After the Plaintiff’s assertion acquired the instant land, the Plaintiff intended to newly construct “C sexual intercourse” during the first half of 2017 on the ground, but from May 2016, the instant land.