취득세감면추징처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On January 2, 2013, the Plaintiff acquired Daejeon-gu building B and 502 (hereinafter “instant housing”) and became one house pursuant to Article 40-2(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11716, Mar. 23, 2013) and applied for reduction or exemption of acquisition tax of KRW 2,340,000, special rural development tax of KRW 117,00,000, and local education tax of KRW 468,00,00.
According to the amendment of the Restriction of Special Local Taxation Act on March 23, 2013, the Defendant additionally reduced or exempted KRW 1,287,000 in total, including acquisition tax 1,170,000, and local education tax 117,000 on the instant housing on March 27, 2013.
On October 17, 1997, the Plaintiff completed the registration of transfer of ownership on the grounds of donation on October 13, 1997, the Plaintiff: (a) registered the transfer of ownership on the land-based 801 square meters with respect to the land-based 90 square meters (hereinafter “inherited”); (b) died on around 2002; (c) on May 7, 2009, the Plaintiff, as the principal heir, was registered ex officio as the taxpayer for property tax in the tax ledger.
On March 22, 2016, the Defendant confirmed that the Plaintiff had owned an inherited house before acquiring the instant house, and deemed that it was not subject to the reduction of acquisition tax, and accordingly imposed and notified the Plaintiff of acquisition tax equivalent to 1/3 of the reduced acquisition tax on the instant house, KRW 1,417,30, and local education tax 118,30, respectively.
(2) On March 28, 2016, the Plaintiff filed an appeal against the instant disposition with the Director of the Tax Tribunal on March 28, 2016, but the said appeal was dismissed on June 14, 2016.
The plaintiff's assertion as to the legitimacy of the disposition of this case as to whether the disposition of this case is legitimate or not, although the plaintiff has only one fifth of the inherited house due to inheritance, he/she is jointly owned as one house.