취득세등부과처분취소
1. Of the instant lawsuit, acquisition tax of 68,420,020,000 won as of June 28, 2016, education tax of 6,842,000 won, special rural development tax of 3,421,00 won.
1. Details of the disposition;
A. On June 17, 2016, the Plaintiff entered into a sales contract with Kimpo-si B, C, D, and E’s land and its ground buildings to purchase KRW 1.70 million from Socksan Co., Ltd. on June 23, 2016. On the same day, the Plaintiff filed an application for tax reduction or exemption with the Defendant by filing a report on acquisition tax of KRW 68,420,020, local education tax of KRW 6,842,00,00, special rural development tax of KRW 3,421,00 (hereinafter collectively referred to as “instant acquisition tax, etc.”) under Article 58-3(1) of the former Restriction of Special Local Taxation Act (Amended by Act No. 14477, Dec. 27, 2016; hereinafter the same shall apply) and Article 58-3(1) of the former Support for Small and Medium Enterprise Establishment Act (Amended by Act No. 13868, Jan. 27, 2016>
B. On June 28, 2016, the Defendant did not accept the Plaintiff’s application for tax reduction and exemption, issued and delivered the payment notice of the acquisition tax, etc. in this case following the Plaintiff’s report, the additional payment for acquisition tax, KRW 102,630, the additional payment for the local education tax, KRW 10,260, and KRW 5,130 for the additional payment for the special rural development tax (hereinafter collectively referred to as “each of the instant additional taxes”), and the Plaintiff paid both the acquisition tax, etc. in this case and each of the instant additional taxes on the same day.
[Ground of recognition] Facts without dispute, Gap 2, Eul 1-2, and 4, the purport of the whole pleadings
2. Whether the lawsuit of this case is lawful
A. Since acquisition tax, etc. against the Plaintiff on the gist of the defense prior to the merits is a tax by which the tax base and amount of tax are determined by a return, the act of a taxpayer receiving acquisition tax, etc. in the course of filing and paying a return is merely merely an administrative act (fact-finding act) and cannot be deemed an administrative disposition. Acquisition tax, etc. is required to be legally reduced
It is naturally exempted by the disposition of the tax authority if the case satisfies.