취득세등 부과처분 취소
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 December 2, 2016, the Plaintiff purchased from B the purchase price of KRW 600,000,000 from Junggu-gu, Daegu-gu and KRW 115.7 square meters of the land and its 36.96 square meters of the land (hereinafter “instant real estate”).
B. On December 2, 2016, the Plaintiff paid to B a down payment of KRW 100 million, the intermediate payment of KRW 200 million on February 28, 2017, and the balance of KRW 300 million on September 28, 2017, and registered the transfer of ownership on the instant real estate on October 13, 2017.
C. On October 10, 2017, the Plaintiff reported and paid to the Defendant the acquisition tax of KRW 6 million and KRW 6,600,000,000,000 as a result of the acquisition of the instant real estate pursuant to Article 11(1)7 (b) and 8 of the Local Tax Act.
However, at the time of the above return and payment, the public official of the Defendant announced the Plaintiff that “The land was extended by 7.14 square meters of an unauthorized building (hereinafter “instant unauthorized building”) on the property tax ledger for the instant real estate at around 1970.”
Accordingly, when a dispute arises between the plaintiff and the public officials in charge of the defendant on the acquisition tax amount of the unauthorized building of this case, the plaintiff stated in the back of the registration statement of acquisition tax as follows: "I will report the total purchase price as a housing tax rate because there is a dispute over the 7.14 square meters of an unauthorized building, which is additionally stated in the descriptions of the register of register of the building and the
E. On December 11, 2017, the Defendant deemed that the Plaintiff acquired the instant unauthorized building together, and notified the Plaintiff of the correction of the acquisition tax of KRW 3,256,40 and KRW 296,390 (including additional tax) pursuant to Article 11(1)7(b) of the Local Tax Act and Article 19(2)2 of the Enforcement Decree thereof.
(f) The Plaintiff appealed to the instant disposition and filed an objection with the Daegu Metropolitan City Mayor on February 1, 2018, but was dismissed on March 29, 2018.
【Ground of recognition】 There is no dispute, Gap No. 1.