취득세등부과처분취소
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 July 14, 2011, the Defendant: (a) designated the Plaintiff and Chohotech Co., Ltd.; (b) gold ethyl Co., Ltd.; and (c) was the project implementer of the development project for the Guhae General Industrial Complex (hereinafter “instant development project”); and (d) publicly announced as the project implementer under Article 2011-101 of the notification at the Kim Sea on the same day.
B. On December 12, 2013, the project implementer of the instant development project, including the Plaintiff, obtained authorization for the completion of the instant development project from the Kimhae market. On December 31, 2013, the Plaintiff was exempted from acquisition tax pursuant to the main sentence of Article 78(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014) by acquiring the land for factory 13,410 square meters (hereinafter “instant land”) for the creation of an industrial complex for the instant development project and the construction of subsequent industrial buildings, etc.
C. However, the Plaintiff did not construct industrial buildings, etc. on the instant land until now.
On February 13, 2017, the Defendant issued a prior notice of taxation to the Plaintiff on the ground that the Plaintiff did not build a new industrial building within three years after the completion of industrial complex construction works without justifiable grounds, and thus constitutes grounds for additional collection under the proviso of Article 78(3) of the former Restriction of Special Local Taxation Act.
E. On March 16, 2017, the Plaintiff filed a request for pre-assessment review with the Standing Do Governor, but the Gyeongnam Do Governor did not adopt a request for pre-assessment review on April 13, 2017.
F. On May 11, 2017, the Defendant imposed acquisition tax of KRW 178,877,70 on the instant land, local education tax of KRW 14,977,770, and special rural development tax of KRW 7,488,80 on the Plaintiff, respectively.
(hereinafter referred to as "each disposition of this case") / [Grounds for recognition] Gap 1, 2, 3, 4, 6, 13 evidence, Eul 1 and 2, and the purport of the whole pleadings
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. Whether each of the dispositions of this case is legitimate.