취득세등 부과처분취소
1. Each acquisition tax and special tax for rural development indicated in the list of imposition of attached Table 1 against the Plaintiff by the Defendants.
Details of the disposition
After participating in the auction procedure for the sale of state forest products, the Plaintiff entered into a contract for the sale of state forest products (hereinafter “each of the instant forest products”) with the same content as the attached Table 2 in accordance with Article 27(1) of the State Forest Administration and Management Act (hereinafter “State Forest Act”) between the Republic of Korea and the Republic of Korea and paid the balance.
On July 31, 2015, the Defendants received the notification from the Ministry of the Interior of “materials on Sale of State-owned Standing Timber”; and imposed acquisition tax (including additional tax) and special rural development tax (including additional tax) on the date indicated in the “Date of Disposition” column of Disposition No. 1 on the ground that the Plaintiff acquired “standing timber” through each of the instant contracts, but did not pay and pay acquisition tax thereon.
The remaining Defendants, excluding Defendant Ntim Gun, revoked the above imposition ex officio during the proceeding of the lawsuit of this case, and specifically recorded the calculation details of acquisition tax, additional tax, etc., and rendered each imposition of acquisition tax (including additional tax) and special tax for rural development (including additional tax) as stated in the list on the date indicated in the attached Table 1 “Re-disposition Date” column of the attached Table 1, stating the calculation details of acquisition tax, additional tax, etc., to the Plaintiff (hereinafter “each of the instant dispositions”).
[Reasons for Recognition] A without dispute, Gap evidence 1 through 3 (including branch numbers, hereinafter the same shall apply), Eul evidence 1 to 3, Eul evidence 1 to 3, Eul evidence 1 to 3, Eul evidence 1 to 3, Eul evidence 1 to 3, Eul 1 to 4, Eul evidence 1 to 5, Eul evidence 1 to 5, Eul's evidence 1 to 5, Eul's whole purport of each disposition of this case, and the plaintiff's assertion that each disposition of this case is legitimate through each of the contracts of this case is acquisition tax.