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 April 15, 201, the Plaintiff is an agricultural company established for the purpose of corporate agricultural management and production, processing, and distribution of agricultural products to improve productivity.
B. From January 28, 2015 to November 27, 2015, the Plaintiff acquired at KRW 1,929,047,000, aggregate of 33 parcels, including C, (hereinafter “instant real estate”) during a period from January 28, 2015, and was exempted from acquisition tax and special rural development tax by reporting to the real estate acquired by an agricultural partnership for the purpose of farming pursuant to Article 11(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter “former Restriction of Special Local Taxation Act”).
C. On November 1, 2018, the Defendant notified the Plaintiff that the Plaintiff would collect acquisition tax, special rural development tax, and local education tax, which was exempted from the Plaintiff on the ground that the Plaintiff did not directly use the instant real estate for the pertinent purpose within one year from the date of acquisition thereof.
On November 30, 2018, the Plaintiff appealed and requested a pre-assessment review to the Defendant, but received a non-adopted decision on December 28, 2018.
E. On January 9, 2019, the Defendant imposed and notified the Plaintiff of acquisition tax of KRW 44,048,40 (including additional taxes), local education tax of KRW 2,488,540 (including additional taxes), and special rural development tax of KRW 2,567,340 (including additional taxes).
(F) The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on March 27, 2019 but was dismissed on December 11, 2019.
[Ground of recognition] The fact that there is no dispute, Gap evidence 1, Eul evidence 1 through 4 (including branch numbers, if any; hereinafter the same shall apply), and the purport of whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff acquired the ownership of the instant real estate from January 28, 2015 to November 27, 2015 in accordance with the Agricultural and Forestry Business Guidelines that the Plaintiff should secure the project site before determining the business entity, but on March 2016.