취득세부과처분취소
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 October 10, 1984, the Plaintiff purchased 2,221m2 (hereinafter “instant land”) from Sungnam-si, Sungnam-si, the Plaintiff, and completed the registration of ownership transfer by designating the registered titleholder C as the registered titleholder C on August 13, 1985.
B. The Plaintiff filed a lawsuit against Suwon District Court for the registration of ownership transfer under the Suwon District Court Branch 2015Gahap1105.
On April 6, 2015, the said court rendered a ruling of recommending reconciliation with the purport that “C shall implement the procedures for ownership transfer registration on the instant land to the Plaintiff on February 15, 2015,” and the said ruling of recommending reconciliation was finalized on May 12, 2015.
C. On October 12, 2015, the Plaintiff filed a report with the Defendant on the tax base of the instant land at KRW 407,109,30, applying the tax rate of 14,248,820, local education tax 1,221,320, and special rural development tax amount of KRW 814,210 (hereinafter “instant acquisition tax, etc.”) calculated by applying the tax rate of 3.5% as stipulated under Article 11(1)2 (other than inheritance) of the Local Tax Act. On the other hand, the Plaintiff filed an application for reduction and exemption of local taxes with the Defendant, asserting that the instant land falls under trust property under Article 9(3) of the Local Tax Act, and filed an application for reduction and exemption of local taxes.
On October 12, 2015, the Defendant: (a) prepared and issued a notice of payment for a special rural development tax amount of KRW 14,248,820, local education tax, KRW 1,221,320, and KRW 814,210, and KRW 814,210 on the ground that the Plaintiff’s acquisition of the instant land by reason of termination of title trust does not constitute a non-taxation subject to Article 9(3)
[Ground of recognition] Facts without dispute, Gap evidence Nos. 4, 5, 7, Eul evidence Nos. 1 through 4 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. Judgment on the main defense of this case
A. The act of filing a final return on the tax base of the tax items by means of return and payment, such as acquisition tax on the summary of the main defense of the defendant is confirmed by the taxpayer himself.