취득세등부과처분취소
1. The Defendant’s claim for correction of acquisition tax, local education tax, and special rural development tax, respectively, against the Plaintiff on July 16, 2014.
1. Details of the disposition;
A. On February 26, 2014, the Plaintiff concluded a sales contract with the purport to purchase B and 6 parcels and buildings on the land (hereinafter “instant real estate”) outside C, and 450 million won (hereinafter “instant sales contract”) from B as of February 26, 2014, the Plaintiff paid the down payment amount of KRW 45 million on the contractual date, and the remainder amount of KRW 45 million between B and B shall be paid on March 26, 2014, and B entered into an agreement with the Plaintiff to either implement the procedure for registration of cancellation of the registration of the establishment of the second-class mortgage (one mortgagee, other than the maximum debt amount, KRW 40 million) close to the instant real estate on the payment date of the remainder, or deliver documents necessary for the procedure for registration of cancellation to the Plaintiff.
B. On March 26, 2014, the Plaintiff applied for a loan of KRW 260 million with the instant real estate offered as security to the North Seoul Agricultural Cooperative. However, the Plaintiff failed to pay the remainder to B because the said loan was not executed with the consent of the second-class mortgagee who was completed the instant real estate. The Plaintiff was not fully able to complete the registration of ownership transfer regarding the instant real estate.
C. On March 27, 2014, the Plaintiff filed a voluntary report on acquisition tax of KRW 13,931,420, local education tax, KRW 986,270, and KRW 899,990 (hereinafter “acquisition tax, etc.”) with the Defendant to acquire the instant real estate, and with the tax base of KRW 450,000,000,000,000,000,000,000,000,000,000.
On July 15, 2014, the Plaintiff filed a claim for rectification of acquisition tax, etc. with the Defendant on the ground that “the Plaintiff was virtually not acquired after the sales contract,” but the Defendant, on July 16, 2014, should prove the cancellation of the contract by means of a compromise, recognition, or notarial deed, etc. within 60 days from the date of acquisition pursuant to Article 20(2)2 of the Enforcement Decree of the Local Tax Act, but did not perform it. Therefore, the Plaintiff’s determination of the