취득세등 경정거부처분취소
1. The plaintiff B's lawsuit shall be dismissed.
2. The plaintiff A's claim is dismissed.
3. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On November 13, 2014, the Plaintiffs jointly purchased D non-101, non-102, and non-103 (hereinafter “instant real estate”). On November 21, 201, the Plaintiffs reported and paid acquisition tax of KRW 135,365,540, local education tax of KRW 13,536,540, and special rural development tax of KRW 6,768,270, based on the current base value of the instant real estate as KRW 3,384,138,965.
B. On December 19, 2014, the Plaintiffs filed an application for rectification of the acquisition tax by self-return, etc., based on the fact that the tax base of the instant real estate is not the current base price, but the actual acquisition price is KRW 1,500,000,000. However, on December 24, 2014, the Defendant rendered a disposition rejecting the application (hereinafter “instant disposition”).
[Reasons for Recognition] No. 6, No. 1, and No. 1 (including a branch number), and the purport of the whole pleadings.
2. Whether the lawsuit filed by the Plaintiff B is lawful or not, the Defendant asserted that the lawsuit filed by the Plaintiff B was unlawful since it failed to comply with the period for filing the lawsuit.
In full view of the provisions of Articles 18(1) and 20(1) of the Administrative Litigation Act, and Articles 117 through 119 of the Framework Act on Local Taxes, when the method of immediately filing a suit for revocation against a disposition is chosen with the knowledge of an administrative disposition under the Local Tax Act, the suit for revocation shall be filed within 90 days from the date the disposition is known, and when the Tax Tribunal selects the method of filing a suit for revocation, the suit for revocation shall be filed within 90 days from the date the tax Tribunal becomes aware of the disposition, and the suit for revocation shall be filed within 90 days from the date the judgment of the tax
In addition, when the Do Governor selects the method of filing an objection to the Do Governor, he/she shall file an objection within 90 days from the date he/she becomes aware of the disposition and request a trial to the Tax Tribunal within 90 days from the date he/she receives