취득세등부과처분취소
1. Acquisition tax, 420,041,60 won, local education tax, 33,721,090 won, and special rural development tax, which the Defendant paid to the Plaintiff on January 6, 2015.
1. Details of the disposition;
A. On January 19, 2011, the Plaintiff is a non-profit foundation that has obtained permission from the superintendent of the Seoul Special Office of Education pursuant to Article 32 of the Civil Act and Article 4 of the Act on the Establishment and Operation of Public Interest Corporations, and completed registration of incorporation with the purpose of scholarships and support for domestic and foreign academic activities in the textile industry as of February 1, 201.
B. On February 11, 2011, the Plaintiff acquired the instant real estate from the Plaintiff’s representative B with a total of 38,948.5 square meters (hereinafter “instant real estate”). The instant real estate constitutes “real estate acquired by a scholarship organization to use directly for its unique duties,” as prescribed by Article 45(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 201; hereinafter the same), and was exempted from acquisition tax, local education tax, and special rural development tax on the ground that the instant real estate constitutes “real estate acquired by the scholarship organization to use directly for its unique duties.”
C. On March 23, 2011, the Plaintiff completed the registration of ownership transfer on the ground of a negotiated acquisition of land for public use on March 16, 2011 with respect to the instant real estate to the Korea Land and Housing Corporation. Accordingly, the Defendant issued a disposition imposing acquisition tax of KRW 420,041,60, local education tax of KRW 33,721,09, and special rural development tax of KRW 24,02,360, a total of KRW 477,765,050,050, which was exempted from the Plaintiff on January 6, 2015, on the ground that the Plaintiff sold the instant real estate without using it for the pertinent purpose for at least two years (hereinafter “instant disposition”).
The Plaintiff dissatisfied with the instant disposition and filed an appeal on March 17, 2015, but the Tax Tribunal dismissed the Plaintiff’s claim on October 27, 2015.
[Ground of recognition] Facts without dispute, entry of Gap evidence Nos. 10, 13, and 14, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The instant real estate acquired and sold by the Plaintiff constitutes “real estate acquired to use directly for the Plaintiff’s unique duties.”
In this case.