취득세등부과처분취소
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 May 19, 2015, the Plaintiff is an agricultural company established for the purpose of producing, distributing, processing, manufacturing, selling, trading, etc. agricultural products.
B. On July 13, 2016 and August 25, 2016, the Plaintiff acquired each land indicated in the column for taxation attached Table 1 (hereinafter referred to as “each of the instant land”). Pursuant to Article 11(1) of the Restriction of Special Local Taxation Act (Amended by Act No. 14477, Dec. 27, 2016; hereinafter the same), the Plaintiff acquired real estate by an agricultural company within two years from the registration date of its incorporation to use for farming, and was exempted from acquisition tax, etc. as shown in attached Table 2.
C. On December 27, 2016, the Minister of Land, Infrastructure and Transport publicly announced the approval of the implementation plan for the E Expressway Project for the Dari-si in Gwangju City, including each land in this case, B through the Ministry of Land, Infrastructure and Transport announcement B. D.
On May 19, 2017 and July 5, 2017, the Defendant confirmed that each of the instant lands was forest land not used for farming for one year after the date of acquisition. On June 28, 2017, the Defendant directed the Plaintiff on the return and payment of acquisition tax, etc. reduced or exempted pursuant to Article 11(3)1 of the Restriction of Special Local Taxation Act and Article 20(3) of the Local Tax Act (Amended by Act No. 14475, Dec. 27, 2016; hereinafter the same).
E. The Plaintiff filed a return on total of KRW 110,338,770 (including additional taxes) including acquisition tax, etc. that was reduced or exempted on October 25, 2017, but did not pay such tax.
F. On November 13, 2017, the Defendant, without justifiable grounds, deemed that the Plaintiff was not directly used for the pertinent purpose after the lapse of one year from the date of acquisition of each of the instant land, and imposed acquisition tax, etc. as shown in attached Table 1.
(including additional tax, hereinafter “instant disposition”), / [Grounds for recognition] of absence of dispute, entry in Eul’s evidence Nos. 1 through 4, the purport of the whole pleadings.
2. Whether the disposition is lawful;
A. The plaintiff did not know at all about the business of opening an expressway.