취득세부과처분취소
1. On August 3, 2015, the Plaintiff stated this part as August 6, 2015, but is a clerical error in August 3, 2015.
1. Details of the disposition;
A. On May 2, 2011, the Plaintiff donated each land and building listed in the separate sheet (hereinafter “each of the instant real estate”) from B, the representative of the Plaintiff, and completed the registration of ownership transfer on May 12, 201.
B. On May 9, 2011, the Plaintiff acquired each of the instant real estate to use it for its own purpose as a religious facility, upon filing an application for reduction of acquisition tax pursuant to Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 201; hereinafter the same) with the Defendant, and was exempted from acquisition tax, etc. following the acquisition of each of the instant real estate by the Defendant
C. The Defendant issued a disposition imposing acquisition tax of KRW 10,178,690, etc., including acquisition tax exempted on August 3, 2015 and additional tax thereon, on the ground that the Plaintiff did not directly use the instant land and buildings for religious business within three years after going through the business trip investigation, the pre-announcement of taxation, and the review of legality before taxation (hereinafter “instant disposition”).
On November 2, 2015, the Plaintiff filed an appeal seeking revocation of the instant disposition, etc. with the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s claim on June 13, 2016.
[Ground of recognition] Facts without dispute, Gap evidence 1, 6 evidence, Eul evidence 1 to 7, 9, 10 evidence (including paper numbers), the purport of the whole pleadings
2. We examine ex officio the legality of the duty payment notice concerning the instant disposition.
(a) When the principal tax and the additional tax are to be imposed both in a tax payment notice, the individual tax amount and the calculation basis thereof shall be stated in the tax payment notice separately; and where the individual tax amount and the additional tax are to be imposed together, the individual tax amount and the calculation basis thereof shall be described separately between such additional tax and the additional tax.