취득세 및 지방교육세 감액경정청구에 대한 거부처분 취소의 소
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 January 28, 2016, the Plaintiff purchased C apartment No. 11st floor D (hereinafter “instant apartment”) located outside Seodaemun-gu Seoul and seven parcels (hereinafter “instant apartment”) at KRW 380 million and completed the registration of ownership transfer on March 11, 2016.
B. On March 11, 2016, the Plaintiff reported and paid acquisition tax of KRW 15,200,000, totaling KRW 16,720,000, and local education tax of KRW 1,520,00, under the premise that the acquisition tax rate of KRW 4% is applied to the acquisition of the instant apartment.
C. On August 16, 2017, the Plaintiff demanded the Defendant to refund KRW 12,540,000, a total of KRW 11,400,000, the difference of acquisition tax, and KRW 12,540,00,00, on the grounds that the acquisition rate of 1% for acquiring the instant apartment, ought to be applied.
On September 14, 2017, the Defendant rejected the Plaintiff’s application on the ground that Article 11 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “former Local Tax Act”) which applies at the time of the Plaintiff’s acquisition of the instant apartment is limited to both the building ledger and the current status, and Article 11 of the amended Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “Revised Local Tax Act”) shall not apply to the instant case in accordance with the transitional provisions of Articles 1 and 2 of the Addenda of the amended Local Tax Act.
(hereinafter “instant disposition”) e.
On November 3, 2017, the Plaintiff appealed to the Tax Tribunal, but was dismissed on December 28, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 6, Eul evidence No. 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Despite the Plaintiff’s assertion that the apartment house of this case is actually a house, the acquisition tax rate of 100 million won or less applied to the acquisition by succession for the reason that the building ledger does not exist due to the lack of approval for use, and the acquisition tax rate of 100 million or less shall not apply to the acquisition by succession for