취득세부과처분취소
1. Acquisition tax, 4,196,180 won, assessed against the Plaintiff on November 12, 2015.
1. Details of the disposition;
A. On July 8, 2014, the clan B and the clan C (hereinafter “the instant clan”) entered into a contract with the Defendant to purchase 82 lots, including the land listed in the attached Forms 1 and 2 List (hereinafter “instant farmland”), including the land listed in the attached Forms 1 and 2, including the following: < Amended by Presidential Decree No. 2507, Sep. 1, 2014; Presidential Decree No. 25568, Sep. 1, 2014; Presidential Decree No. 25707, Sep. 15, 2014; Presidential Decree No. 25077, Sep
B. The E-agricultural partnership was exempted from acquisition tax on the instant farmland on the ground that it constitutes “real estate acquired by an agricultural company within two years from the date of registration of incorporation to use for farming” under Article 11 of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter “Special Local Taxation Restriction Act”).
C. On July 2, 2015, E Agricultural Partnership changed its name as the Plaintiff.
On October 6, 2015, the Defendant conducted an on-site investigation on the farmland of this case. As a result, the Defendant concluded that “the farmland of this case is in a state of leaving the farmland as a dry field without any development activities or farming activities,” and determined to collect reduced or exempted acquisition tax from the Plaintiff.
E. On November 10, 2015, the Defendant imposed acquisition tax of KRW 4,196,180, local education tax of KRW 233,530, and KRW 233,530, and KRW 4,668,240 (including additional taxes), acquisition tax of KRW 112,354,060, local education tax of KRW 6,253,020, and KRW 6,253,020, total of KRW 124,860,100 (including additional taxes) of the farmland in this case among the farmland in this case.
(F) The Plaintiff, who was dissatisfied with the instant disposition, filed an objection with the Governor of Jeollabuk-do, but the Governor of Jeollabuk-do dismissed the decision on February 29, 2016.
[Ground of recognition] Facts without dispute, Gap's 2 to 4, 6, and Eul's 4 are numbers.