취득세 등 부과처분 취소 청구
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. After obtaining approval for the establishment of a knowledge industry center under the Industrial Cluster Development and Factory Establishment Act (hereinafter “Industrial Cluster Act”), the Plaintiff acquired a total of 5,181 square meters of land size outside Seoul Special Metropolitan City on March 21, 2012 to newly construct a knowledge industry center. On July 18, 2014, the Plaintiff newly constructed a “D” knowledge industry center (hereinafter “instant knowledge industry center”).
B. Meanwhile, the Defendant: (a) reduced 75/100 of the acquisition tax on the said land by the Plaintiff [the main sentence of Article 58-2(1)1 of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014)]; and (b) reduced 50/100 of the acquisition tax on the portion of the instant knowledge industry center, other than support facilities;
[The main sentence of Article 58-2(1)1 of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016) and each of the above reduction provisions on acquisition tax (hereinafter “instant reduction provisions”).
On February 4, 2016, the Defendant: (a) applied the proviso of Article 58-2(1)1 (b) of the former Restriction of Special Local Taxation Act (Amended by Act No. 14477, Dec. 27, 2016; hereinafter the same shall apply) to the Plaintiff on the ground that “30 defense rooms, including subparagraph 401 of the knowledge industry center of this case, were sold to the Plaintiff for any purpose other than business facilities of the knowledge industry center within five years from the date of acquisition; and (b) notified the Plaintiff of the increase in acquisition tax of KRW 319,487,050, and special rural development tax of KRW 15,237,490, and local education tax of KRW 23,595,190, and KRW 358,319,730 (including additional tax of KRW 253,141,250, KRW 108,781).
In regard to this, as indicated below, the Plaintiff’s detailed imposition of KRW 283,798,680 on the total of 23 units of the above disposition (hereinafter “each unit of this case”) is specified in the attached Table 2.