취득세등부과처분취소
1. Acquisition tax belonging to the Plaintiff in 2009, which was paid by the Defendant to the Plaintiff on November 14, 2013, KRW 21,958,900 and special rural development tax for rural development tax for the Plaintiff on November 14, 2013.
1. Details of the disposition;
A. On September 30, 2008, the Plaintiff purchased 671,340,000 m2 (hereinafter “instant real estate”) from the Korea Land Corporation to purchase the purchase price of 253 m2 (253 m2 (hereinafter “instant real estate”), which is the land within the land within the land development zone of Sungnam-si. The Plaintiff paid the purchase price of 67,134,000 won as the contract deposit on September 30, 2008, and the purchase price of 151,206,000 won as the first installment on December 30, 2008, and 151,000,000 won as the second installment on March 30, 2009, and 151,000,000 won as the third installment on June 30, 2009, and 100,000 won as the first installment on September 10, 2009.
(hereinafter “instant sales contract”). At the time of the instant sales contract, at the time of the instant sales contract, the Plaintiff agreed to the effect that “if the Plaintiff pays in advance more than the day when the purchase price is paid, an amount calculated according to the method and interest rate determined by the Korea Land Corporation may be received at a discount.
B. By June 30, 2009, the Plaintiff paid to the Korea Land Corporation totaling KRW 664,818,440 (the actual amount paid plus KRW 657,914,970, excluding KRW 6,903,470 in advance).
C. On September 7, 2009, the Plaintiff sold the instant real estate to C in KRW 671,340,000, and on September 16, 2009, the Plaintiff, C, and Korea Land Corporation concluded a contract on the succession of rights and obligations to succeed to the rights and obligations under the instant sales contract concluded between the Plaintiff and Korea Land Corporation.
According to the Board of Audit and Inspection that the Plaintiff actually acquired the instant real estate by paying most of the purchase price of the instant real estate, the Defendant imposed an acquisition tax of KRW 21,958,900 (including additional tax) on November 14, 2013 on the Plaintiff, which is the tax base of KRW 657,649,620 (the amount of actual payment shall be KRW 657,914,970) paid by the Plaintiff to the Korea Land Corporation until June 30, 2009.
E. The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal, but was dismissed on May 28, 2014.
【Ground of recognition】 dispute.