부당이득금
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Facts of recognition;
A. On November 28, 2016, the Plaintiff entered into a sales contract with Ulsan-gun, Ulsan-gun, to purchase KRW 1,746,00,00 for KRW 330.3 square meters (hereinafter “instant real estate”) from Ulsan-gun, Ulsan-gun, for KRW 31.6 square meters, KRW 318.5 square meters, and KRW 330.3 square meters, and completed the registration of ownership transfer in the Plaintiff’s name on the instant real estate on December 13, 2016.
B. On December 13, 2016, the Plaintiff voluntarily reported acquisition tax on the instant real estate to the Defendant, and paid acquisition tax of KRW 69,840,00 on the same day, local education tax of KRW 6,984,00, and special rural development tax of KRW 3,492,00, total amount of KRW 80,316,00.
C. Meanwhile, on December 23, 2016, the Plaintiff and B rescinded the agreement on the sales contract for the instant real estate.
D. After that, on March 17, 2017, the Plaintiff completed the registration procedure for cancellation of ownership transfer registration in the name of the Plaintiff on December 13, 2016 with respect to the instant real estate on the grounds of cancellation of the above agreement.
[Reasons for Recognition] Unsatisfy, Gap 1 to 2 (including Gazy) and Eul 1 to 2
2. The plaintiff's assertion did not have acquired the ownership of the real estate of this case since the contract for the sale of the real estate of this case was terminated by the agreement and retroactively loses its validity. The plaintiff asserts that there is no legal ground to return the acquisition tax paid by the plaintiff to the defendant to the plaintiff. Thus, in the case of taxes with the acquisition tax and the method of tax return, as a matter of principle, the taxpayer's tax liability is determined by the act of fixing the tax base and tax amount and the specific tax liability is determined by the act of filing the return, and the payment act is the performance of the specific tax liability determined by the return.
Therefore, unless a taxpayer's filing of a return is void a year due to a significant and obvious defect, it is just unjust enrichment.