등록세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On May 23, 2007, the Plaintiff, as an organization for religious business purposes, acquired the purchase price of KRW 3,808,000,00,000 from the Seoul Dongdaemun-gu, Seoul and D land and buildings with a total floor area of KRW 1,406.53 square meters on its land (hereinafter “instant building”) for the purpose of using as an education hall and a parking lot of the Plaintiff Association A (hereinafter “instant church”) affiliated with the Plaintiff, as an organization for religious business purposes, and received full reduction or exemption of acquisition tax and registration tax pursuant to Articles 107 and 127(1) of the former Local Tax Act (amended by Act No. 8491, May 25, 2007).
In addition, in order to use the instant building as a parking lot on May 24, 2010, the Plaintiff acquired the Dongdaemun-gu Seoul Metropolitan Government F and G land (hereinafter “instant land”) due to donation, and accordingly was accordingly exempted from acquisition tax and registration tax to KRW 15,310,990.
B. The Defendant deemed that the Plaintiff did not directly use for religious purposes any portion of the total floor area of 1,406.53 square meters of the instant building, which is part of 878.63 square meters (i.e., the total unused area of 2 stories) (i., the 383.75 square meters of the non-use area of 383.75 square meters of the total unused area of 387.67 square meters of the common areas in common areas of 257.67 square meters).
항 기재 부동산의 매매대금 합계액 4,325,200,000원(= 3,808,000,000원 517,200,000원)에 부동산중개수수료 13,000,000원을 합한 4,338,200,000원을 취득가액으로 산정하고, 과세표준액을 2,709,983,190원(≒ 4,338,200,000원 × 878.63/1,406.53, 원 이하 버림)으로 산출하였다.
C. Accordingly, on July 10, 2013, the Defendant: (a) an occasional amount of registration tax (real estate) KRW 99,733,860; (b) an occasional amount of acquisition tax (real estate) KRW 92,416,360; (c) Property tax (land) KRW 7,010,950 on September 201; (d) KRW 7,123,980 on September 201; and (e) Property Tax (land) KRW 7,138,09 on September 201; and (f) KRW 7,138,090 on September 201.