취득세 경정청구 거부처분 취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. In the auction procedure as listed below, the Plaintiffs purchased each of the instant real estate in the column “real estate” as indicated below (hereinafter “each of the instant real estate”). The acquisition price of each of the instant real estate is the tax base, and Article 11(1)7b of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “former Local Tax Act”).
In applying 40/100 to the following table, acquisition tax, local education tax, and special rural development tax (hereinafter referred to as "acquisition tax, etc.") was paid and paid as indicated in the following table.
Plaintiff
D Cheongju District Court Cheongju District Court 96,879,130 won, Sept. 29, 2016, 2016, B, and one parcel E, and one parcel of Cheongju District Court 7,813,920 won, Sept. 27, 2015, G, the date of the initial report and payment on the purchase of real estate auction procedure, and the date of the initial report and payment on the purchase of real estate. < Amended by Presidential Decree No. 27517, Sep. 2, 2015; Presidential Decree No. 26590, Sep. 2, 2015>
Plaintiff
A Co., Ltd. (hereinafter “Plaintiff Co., Ltd.”) filed an application for rectification with each Defendant on July 5, 2018, and on July 26, 2018, Plaintiff B filed an application for rectification with each of the following: “The Plaintiff acquired each of the instant real estate through an auction procedure constitutes original acquisition; thus, the acquisition tax rate should be applied 28/1,00 as prescribed by Article 11(1)3 of the former Local Tax Act; thus, the Plaintiff Co., Ltd. (hereinafter “Plaintiff Co., Ltd.”) filed an application for rectification: (a) the Plaintiff Co., Ltd. filed an application for rectification of the total amount of KRW 30,33,020, including acquisition tax, and KRW 2,46,100 including acquisition tax, etc. (hereinafter “each of the instant applications for rectification”).
C. On July 12, 2018, the Defendant rendered a disposition rejecting each of the instant claims for correction (hereinafter “each of the instant dispositions”) against the Plaintiff Company on September 18, 2018 on the ground that each of the instant real estate acquired through auction procedure constitutes acquisition by succession.
Plaintiff
Company is dissatisfied with each of the dispositions of this case in October 2, 2018, while Plaintiff B is dissatisfied with each of the dispositions of this case in December 7, 2018, to the Tax Tribunal.