취득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. Details of the disposition;
A. Status of the parties, etc. 1) A Co., Ltd. (hereinafter “A”).
On February 1, 2005, a golf course development and operation project, tourist resort development project, etc. was established for the purpose of business. The land of this case is the land of this case in Yongcheon-si, B 1,359,557 square meters (hereinafter “instant land”).
(CCC; hereinafter referred to as “instant golf course”) with a scale of 27 holes.
(2) The Plaintiff was entrusted with the instant land by November 7, 2007, as a company with real estate trust business purposes.
Treatment Construction Co., Ltd. (hereinafter “Treatment Construction”) entered into a contract with A on April 14, 2008 for the creation of the instant golf course.
3) D Co., Ltd. (hereinafter “D”).
After the closure of A, the purpose of sports service business was established on March 20, 2013, and the location of A and its head office was the same, and most employees of A were succeeded. (b) On January 24, 2011, A filed a return on acquisition tax and its initial disposition, etc. (1) on December 25, 201, on the ground that the land category of the instant land was changed to a sports site by completing all the instant golf course course 27 holes construction and making a paid pilot trading, and on the ground that the land category of the instant land was changed to a sports site, A filed a return on December 25, 2010, on December 86, 2010, on December 25, 2010, on the acquisition value of the instant land as the deemed acquisition date of acquisition tax due to the land category change, and filed a return on acquisition tax of 1,738,167,054 won and special rural development tax of 173,705 won.
However, after conducting a business trip investigation on January 25 to January 26, 2011, the Defendant rejected the said report on February 8, 2011 on the ground that the golf course construction work was not completed.
2. On April 6, 2012, A: (a) deemed that 22 holes of the instant golf course was deemed acquired on December 25, 2010, which was the date of conducting the demonstration, with respect to the change of land category of the instant land, on December 25, 2010; and (b) deemed that the remainder five holes was deemed acquired on February 6, 2012, which was the date of registering the sports facility business, acquisition tax of 2,125,04,806 by applying each of the heavy taxation rates of 10%.