취득세 및 지방교육세 감액경정청구에 대한 거부처분 취소의 소
1. On September 13, 2017, the Defendant filed a claim for correction of acquisition tax of KRW 9,450,000, and local education tax of KRW 945,00,00 with the Plaintiff.
1. On August 25, 2016, the Plaintiff purchased Seodaemun-gu Seoul and seven parcels C Apartment D (hereinafter “instant apartment”) with KRW 315 billion, and completed the registration of ownership transfer on November 30, 2016.
Under the premise that Article 11(1)7 (b) of the Local Tax Act applies to the acquisition of the instant apartment, the Plaintiff reported and paid KRW 12,600,000, acquisition tax on November 30, 2016, and local education tax 1,260,000 to the Defendant.
On August 16, 2017, the Plaintiff filed a claim for the reduction of acquisition tax of KRW 9,450,000 and local education tax of KRW 945,00 on the ground that the acquisition tax rate of KRW 1% arising from the commercial transaction of the apartment of this case ought to be applied to the Defendant.
The defendant appears to be a clerical error on September 14, 2017, written complaint on September 13, 2017.
According to Article 11 (1) 8 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “former Local Tax Act”) that applies at the time of the Plaintiff’s acquisition of the instant real estate, a house subject to the acquisition tax rate of 1% is limited to both the building ledger and the current status, and Article 11 of the amended Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “amended Local Tax Act”) amended by Act No. 14475, Dec. 27, 2016, rejected this case on the ground that Article 1 and Article 2 of the Addenda of the Local Tax Act (amended by Act No. 1475, Dec. 27, 2016) cannot be applied to this case.
(2) On the other hand, in the column for title of the entire certificate of the registered matters of the apartment of this case, the term “the instant apartment of this case” is indicated as “the 14th floor of reinforced concrete structure apartment of this case” and “the 7th floor reinforced concrete structure of reinforced concrete of this case” in the indication column of the building in exclusive ownership, and “the 84.39mm2” in the indication column of the building in exclusive ownership. The instant apartment of this case
On November 3, 2017, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition on November 3, 2017, but was dismissed on December 28, 2017.
[Ground of recognition] A.