조세심판결정 이의
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 March 14, 2016, the Plaintiff acquired 18 square meters and D large 14 square meters (hereinafter “each of the instant lands”) corresponding to the land annexed to the land annexed to the building without permission (hereinafter “instant building”) outside Seoul Jung-gu, Seoul, and three lots of land registered in the ledger for an unauthorized building (hereinafter “instant building”). On March 21, 2016, the Plaintiff reported and paid 4,772,730 won in total, including acquisition tax calculated by applying the tax rate of 40/1,00 pursuant to Article 11(1)7 (b) of the Local Tax Act.
B. On April 1, 2016, the Plaintiff filed a request for correction to the effect that, although the instant building was registered in the unauthorized Building Register, it is actually being used as a house, so it is discrimination in the acquisition tax rate and handling differently from the house registered in the building ledger. In applying the acquisition tax rate for each of the instant land, the Plaintiff filed a request for correction to the effect that 10/1,000 should be applied in accordance with Article 11(1)8 of the Local Tax Act.
C. On April 5, 2016, the Defendant rejected the Plaintiff’s claim for correction on the ground that the instant building was not registered in the building ledger under Article 38 of the Building Act, and that the Plaintiff did not meet the requirements for the housing subject to the tax rate under Article 11(1)8 of the Local Tax Act.
(hereinafter “instant disposition”) D.
The Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s appeal on June 15, 2016.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings
2. Whether the instant disposition is lawful
A. In determining a house to which the Plaintiff’s assertion applies the commercial transaction rate under Article 11(1)8 of the Local Tax Act, the Plaintiff’s house registered in the unauthorized Building Register and the building register under Article 38 of the Building Act.