[2] The case holding that where a voluntary declaration was made in order to avoid the need for prompt transfer of ownership on the land subject to taxation and to avoid the burden of additional tax due to neglect of voluntary declaration and payment upon the acquisition of land subject to local tax reduction and exemption and request of local tax exemption to the competent authority, the act of filing such report shall be

[2] The case holding that the local government has a duty to return the acquisition tax and the amount of registration tax in civil litigation because there is a significant and apparent defect that there is no room to recognize the ability to confirm the tax liability, and thus, the local government has a duty to return it to the taxpayer on the ground that the taxpayer gains profit equivalent to the same amount by receiving the acquisition tax and the registration tax without any legal cause, and thereby has caused damages equivalent to the same amount to the taxpayer, and thus, the tax office has a duty to return it to the taxpayer on the ground that the taxpayer is obliged to return it, in case where the competent authority has made voluntary declarations and payments in order to avoid the burden of additional taxes due to the necessity of prompt transfer of ownership registration of the land subject to taxation and the neglect of voluntary declaration and payment due to the failure to pay taxes, in order to avoid the burden of additional taxes due to the failure to pay taxes due to the necessity of prompt transfer

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Park Jong-soo et al., Counsel for plaintiff-appellant)

[Plaintiff-Appellant] Plaintiff 1 et al. (Law Firm Gyeong, Attorneys Park Jong-soo et al., Counsel for plaintiff-appellant)

2. The plaintiff's remaining claims are dismissed.

3. The costs of lawsuit shall be borne by the defendants.

4. The above paragraph (1) can be provisionally executed.

The following facts are not disputed between the parties, or there is no conflict between the parties, or between Gap's evidence 1-1-5, Gap's evidence 2-5-1 through 3, Gap's evidence 6-1-4, Gap's evidence 7-9-1 through 3, Gap's evidence 10-1-3, Gap's evidence 11-1 through 3, Gap's evidence 12, 16, and 21-1, 2, Gap's evidence 13-1, 2, 3, and 14, and witness Kim Jong-hee's testimony, and there is no counter-proof otherwise.

(a) The Plaintiff, a corporation established on March 17, 198, with an apartment building of not less than 60С of not less than 10,000,000 for the exclusive use of not less than 10,000 square meters for 10,000 square meters for 20,000 square meters for 17,000 square meters for 10,70,000 square meters for 17,000 square meters for 20,0000 square meters for 17,000 square meters for 97,000 square meters for 197,000 square meters for 197,000 square meters for 20,000 square meters for 197,000 square meters for 97,000 square meters for 197,000 square meters for 20,000 won for 17,000 won for 197,000 square meters for 197.

B. The Plaintiff entered into a housing construction project plan with the applicant of the above apartment on April 7, 1997 and received approval from the Gwangju Metropolitan City Mayor on March 21, 1995 for the construction of 220 households of apartment buildings of 37.83 square meters in accordance with the relevant laws and regulations, such as the Housing Construction Promotion Act and the Enforcement Rule of the same Act, to build 504 households of apartment houses of 39.68 square meters in the above land. The Plaintiff obtained approval from the Gwangju Metropolitan City Mayor on October 7, 1995 for the construction project plan, which changed the original site area of 24,156 square meters into 24,139 square meters in terms of 75,794.36 square meters in terms of the initial building site area of 75,902 square meters in terms of 75,902.36 square meters in terms of the housing construction plan, and received a completion certificate of the construction project from the said applicant around September 14, 1997.

C. The plaintiff asserted that the acquisition tax, registration tax, etc. on the above land purchased by the plaintiff from the non-party mining office of Gwangju Metropolitan City, which is the competent authority, should be exempted by municipal ordinances. However, the mining office of Gwangju Metropolitan City requested voluntary payment of the above tax by denying the above tax through questioning about Gwangju Metropolitan City. In order to obtain approval of the above housing construction project and register the ownership transfer of the above purchased land, the plaintiff filed a report on the acquisition tax, registration tax, etc. on the above real estate purchase in order to avoid the burden of additional tax due to failure to make voluntary payment, and then paid in writing the above tax amount of KRW 134,871,980 and the total amount of acquisition tax, KRW 184,914,540 as well as the special rural development tax (10/100 of the acquisition tax amount), which is the special rural development tax (20/100) added thereto, within the payment period of 36,982,900,997.

D. On April 1998, the Korean Housing Construction Business Association Association of Gwangju metropolitan City, which became a member of the Plaintiff, filed an application for refund of acquisition tax and registration tax according to the acquisition of rental housing construction sites in Gwangju Metropolitan City, but received notification of rejection on May 1 of the same year.

2. The party's assertion and judgment

A. The Plaintiff asserts that each of the taxes of this case should be exempted by the Gwangju Metropolitan City Ordinance on the Reduction and Exemption of Gwangju Metropolitan City, and that the Plaintiff’s voluntary declaration payment for such voluntary declaration has significant and apparent defects that there is no room for recognizing the ability to establish the obligation to pay taxes, and that the above voluntary declaration payment is null and void, without any legal cause, Defendant Gwangju Metropolitan City’s above acquisition tax and registration tax, and Defendant Korea received each of the above special rural development tax and education tax, and the Defendants should return the above amount to the Plaintiff as unjust enrichment. Accordingly, the Defendants asserted that the aforementioned voluntary declaration of each of the

(b) review the relevant provisions;

(1) According to Article 7 (1) of the former Local Tax Act (amended by Act No. 5598 of Dec. 28, 1998), a local government may choose not to impose tax if it is deemed inappropriate to impose tax for reasons of public interest, etc.

(2) Article 15 of the Ordinance (No. 2637) enacted and promulgated Gwangju Metropolitan City Ordinance No. 2495 on Jan. 20, 1995 pursuant to Articles 7 and 9 of the Local Tax Act, which was amended and promulgated the above Ordinance No. 12, Oct. 12, 1996; and Article 15 of the same Ordinance (No. 2637) provides that where a public organization, a housing construction business entity, an employer under Article 44(3) of the Housing Construction Promotion Act, or a rental business entity under Article 2 of the Rental Housing Act constructs or acquires an apartment house with an exclusive use area of 60 square meters or less for lease, local tax shall be reduced or exempted as prescribed in the following subparagraphs; where a rental business entity acquires an apartment house with an exclusive use area of 60 square meters or less and an apartment house with an exclusive use area of 60 square meters or less, and where an apartment house with an exclusive use area of 60 square meters or less is acquired for lease purposes, acquisition tax and registration tax shall be collected for lease purposes.

(3) Article 104 subparagraph 8 of the former Local Tax Act provides that "acquisition" means sale, exchange, gift, contribution, investment in kind to a corporation, construction, and any other acquisition similar thereto, which is original acquisition, acquisition by succession, or free of charge. Article 105 (1) of the same Act provides that acquisition tax shall be imposed on a person who acquires the acquired article from the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to acquire the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the Do to the.

(4) Meanwhile, special rural development tax is a national tax with the aim of securing funds necessary for strengthening competitiveness of agriculture and fisheries, expanding industrial infrastructure facilities in agricultural and fishing villages, and regional development projects in agricultural and fishing villages, and equivalent to 10/100 of the acquisition tax to be paid by a person liable to pay the acquisition tax under the Local Tax Act is an additional tax to be paid when he files a return on and pays the acquisition tax (Articles 1, 3 subparag. 5, 5(1)6, and 7(1) of the Act on Special Rural Development and Fisheries), and education tax is an additional tax to be paid when he files a return on and pays the acquisition tax (Articles 1, 3 subparag. 5, 5(1)6, and 7(1) of the Act on Special Rural Development and Fisheries for the purpose of securing funds needed for expanding education finance necessary for improving the quality of education. In the case of a person liable to pay registration tax under the Local Tax Act, the tax amount equivalent to 20/100 of the registration tax to be paid is a national

(c) Markets:

(1) As to the acquisition tax and registration tax

(A) First, pursuant to the above Local Tax Act and Article 15 of the Gwangju Metropolitan City Tax Reduction and Exemption Ordinance (amended by October 12, 1996 and by April 15, 1997), as to whether the acquisition of the land in this case constitutes the subject of exemption from acquisition tax and registration tax pursuant to the above Local Tax Act and Defendant Gwangju Metropolitan City Ordinance, where a housing construction business operator, etc. constructs multi-family housing for rent and a purchaser succeeds to acquire multi-family housing from a building owner or a rental business operator for the first time, he/she shall be exempted from acquisition tax and registration tax for multi-family housing and its appurtenant land for five or more households with an exclusive use area exceeding 40 square meters and less than 60 square meters, and the purpose of the above reduction and exemption Ordinance is to reduce and exempt local tax for multi-family housing construction and purchased rental housing for the purpose of stabilizing the residential environment of the general public by expanding the supply of rental housing, and it is meaningful that a housing construction business operator is exempt from acquisition tax and its appurtenant land for the purpose of lease of multi-family housing for rent purposes.

Furthermore, since the Plaintiff acquired the instant land in order to construct multi-family housing corresponding to the above reduction or exemption Ordinance, the Plaintiff entered into a rental housing supply contract with residents after obtaining the approval of the housing construction project plan and the approval of the public announcement of the invitation of occupants of rental apartments from the Gwangju Metropolitan City Mayor, and received the certificate of completion of housing construction use inspection from the Gwangju Metropolitan City Mayor on September 14, 1998, the instant land should be deemed exempted from acquisition tax and registration tax, as it falls under the land annexed

(B) Next, as to whether voluntary declarations of the above acquisition tax and registration tax are void automatically, in principle, the taxpayer's tax obligation is determined by his own determination of tax base and amount of tax and the act of payment by his own determination of tax base and amount of tax, and the State or a local government holds the tax amount paid based on the specific tax obligation confirmed by his final tax claim. Thus, unless the taxpayer's act of filing a tax return is null and void automatically due to serious and obvious defects, it shall not be deemed as unjust enrichment immediately. In order to make the taxpayer's act null and void as a result of grave and obvious defects, it shall be determined reasonably by examining the specific circumstances and defects caused by the pertinent taxation, and by individually identifying the specific circumstances and legal remedies therefor. Since prior to the instant voluntary declarations payment, prior to the Plaintiff's filing a request for exemption of acquisition tax and registration tax under the above municipal ordinances, the acquisition tax and registration tax have been claimed to be exempted, and thus, the above voluntary declarations and the transfer of ownership to the Plaintiff cannot be acknowledged as necessary for the prompt return of the above amount of acquisition tax and registration tax due to the above voluntary declarations and payment.

(2) We examine special rural development tax and education tax.

The special rural development tax is an additional tax on the acquisition tax, and the education tax is a national tax on the registration tax, and the acquisition tax and the registration tax, which are the premise of paying the special rural development tax and the education tax, should be exempted, as seen earlier. Therefore, the above special rural development tax and the education tax are also null and void automatically. As such, the defendant Republic of Korea is obligated to return the above special rural development tax and the education tax to the plaintiff, by receiving the above special rural development tax and the education tax without any legal cause, thereby gaining profits equivalent to the same amount, and thereby causing damages to the

3. Conclusion

Therefore, the plaintiff, defendant Gwangju Metropolitan City, 134,871,980 won and registration tax 184,914,540 won, and 319,786,520 won in total, and 13,487,190 won in special rural development tax and 36,982,900 won in total, and 50,470,090 won in education tax and 36,470,090 won in each case, each of which is the day following the delivery date of a copy of the complaint of this case from June 17, 1998 to June 18, 1999, and 5% in each year under the Civil Act from the next day to the day of full payment, and 25% in each of the above damages for delay (the defendant's remaining damages for delay until the judgment is rendered shall not be accepted within the scope of the above special law, and the plaintiff's claims for damages for delay shall not be dismissed.

Judges Kim Yong-il (Presiding Judge)