취득세부과처분취소
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
Purport of claim and appeal
The judgment of the first instance.
1. The reasoning of the judgment of the court of first instance as to this case is as stated in the part of the judgment of the court of first instance, except for the addition of the following contents following the third page 11 of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Article 31(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 16008, Dec. 24, 2018) provides that “Where a person who has rendered distinguished services to the State sells a rental house to another rental business operator after the lapse of two years from the lease period, reduced or exempted acquisition tax shall not be collected.” However, Article 31(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 16008, Dec. 24, 2018) provides that “where a person who has rendered distinguished services to the State sells a rental house to another rental business operator after the lapse of the lease period, the reduced or exempted acquisition tax shall be collected.” Accordingly, Article 13(1) of the Enforcement Decree of the Restriction of Special Local Taxation Act provides that “Where a rental business operator is unable to continue to lease a private rental house due to default, bankruptcy, other economic circumstances, etc. during the lease period, it may be transferred to a person other than a rental business operator with permission from the head of a Si/Gun/Gu.”
According to the relevant regulations, where a rental business operator is unable to continue to lease due to default, bankruptcy, other economic circumstances, etc. during the mandatory rental period, if he/she transfers a rental house during the mandatory rental period for reasons other than transfer after obtaining permission from the head of the Gu having jurisdiction over the location of the rental house, reduced or exempted acquisition