취득세부과취소처분 취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On November 18, 1968, the registration of transfer of ownership of a combined oil was completed on the following occasions: (a) 1,778 square meters in Seo-gu Daejeon, Seo-gu, Daejeon; (b) 2,458 square meters in C, and D 63 square meters in D 63 square meters (hereinafter collectively referred to as “instant land”).
G died on December 31, 2011, and G’s successors, including the Plaintiff, entered into an agreement on the division of inherited property with the purport of the Plaintiff’s sole inheritance of the instant land around June 2012.
The Plaintiff reported the acquisition of inheritance to the Defendant regarding the instant land and the instant land and the instant land, Seo-gu, Daejeon Metropolitan City, and one other.
B. On June 25, 2012, the Plaintiff voluntarily reported and paid KRW 522,90, totaling KRW 104,590, and KRW 627,580, calculated by deducting the tax amount reduced or exempted by applying the tax rate under Article 11(1)1 (a) of the Local Tax Act (23/100) to the instant land and inherited property.
C. The Defendant imposed an assessment and notice on October 10, 2012 on the acquisition tax of KRW 2,932,630, local education tax of KRW 231,510, and KRW 3,331,70,00 (including additional tax) calculated by applying the tax rate under Article 11(1)2 of the Local Tax Act (35/100) to J and E, the remaining co-owned property of this case.
On September 17, 2012, the Plaintiff: (a) purchased the instant land solely by G; or (b) registered the instant land with the remaining co-owners inevitably by referring G as a response to the land. Since G was first stated in the copy of the register of the instant land, the instant land is solely owned by G; (c) one of the successors of G succeeded to the instant land by means of an agreement on division of inherited property; (d) sought implementation of the procedure for registration of transfer of ownership against the remaining co-owners based on the ownership of the instant land; (e) even if the aforementioned facts are not acknowledged, G died and withdraws from the partnership relationship.