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 May 28, 2013, the Plaintiff is a corporation established for the purpose of self-conception search activities, etc. in Bupyeong-gu Incheon Metropolitan City, Bupyeong-gu, which is an over-concentration control region under the Seoul Metropolitan Area Readjustment Planning Act (hereinafter “large city”).
B. On July 9, 2014, under the National Land Planning and Utilization Act (hereinafter “National Land Planning Act”), the Plaintiff completed the registration of transfer of ownership in the name of the Plaintiff on May 27, 2014 with respect to the land for Bupyeong-gu Incheon Metropolitan City, which is a quasi-industrial area (hereinafter “instant land”). On the instant land on December 17, 2014, the Plaintiff newly constructed a factory building of five-story general steel structure ( steel structure), concrete land, roof, and five-story (hereinafter “instant building”) on the instant land and completed the registration of ownership transfer in the name of the Plaintiff on January 8, 2015.
C. On December 30, 2014, the Plaintiff transferred the location of its head office to Bupyeong-gu Incheon Metropolitan City, Bupyeong-gu, Incheon, where the instant land and building are located. D.
The Plaintiff filed an application for exemption from acquisition tax and local education tax on the acquisition of the instant land and buildings on the ground that the instant land and buildings fall under “business property acquired by a small and medium start-up venture enterprise within four years from the date of establishment to conduct the relevant business” under Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter the same) and the Defendant exempted the acquisition tax and local education tax on the acquisition of the instant land and buildings.
E. On September 11, 2015, the Defendant deemed that the Plaintiff’s succession to the previous business through merger, division, investment in kind, or acquisition by transfer of business does not constitute a small and medium venture enterprise subject to exemption from acquisition tax under Article 120(3) of the former Restriction of Special Taxation Act and applied the standard tax rate under Article 11(1)3 and 7 of the Local Tax Act to the Plaintiff, and thus, acquisition tax on the instant land acquisition is KRW 50,907,310, local education tax, and KRW 5,090,