취득세등부과처분취소청구의소
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 September 3, 2012, the Plaintiff was donated to the educational foundation operating the Jungwon University located in the 85-ro, Masan-gun, Ulsan-gun, Chungcheongnam-do, and on September 3, 2012, the Plaintiff was affiliated with the Hodong-ro, Seongdong-gu, Seoul, Gwangju-do 243 (hereinafter “the instant hospital”).
B. On September 3, 2012, the Plaintiff filed an application for reduction or exemption with the Defendant on the ground that “The acquisition of the instant hospital constitutes real estate used directly for educational projects as prescribed by Article 41(1) of the Restriction of Special Local Taxation Act (Amended by Act No. 11618, Jan. 1, 2013); acquisition tax of KRW 169,534,80; special rural development tax of KRW 12,109,630; local education tax of KRW 9,687,70.”
C. Accordingly, on September 5, 2012, the Defendant rejected the Plaintiff’s application for reduction or exemption of acquisition tax, etc. (hereinafter “instant disposition”) on the ground that “The instant hospital is registered in the Plaintiff’s articles of incorporation as basic property for profit-making purposes, and it does not constitute real estate directly used for educational business since no medical college exists.”
The Plaintiff appealed and filed a request for review on September 11, 2012, but was dismissed by the Board of Audit and Inspection on February 6, 2014.
[Ground of recognition] Facts without dispute, Gap evidence 5, 6 evidence, Eul evidence 1 to 4 (including additional number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. (1) The proviso to Article 41(1) of the Restriction of Special Local Taxation Act (amended by Act No. 10417, Dec. 27, 2010; Amended by Act No. 11138, Dec. 31, 201) which was applied before the instant disposition excludes “for profit-making business and where it is used directly for its original purpose without justifiable grounds within three years from the date of acquisition” from the date of exemption from acquisition.
However, Article 41(1) of the Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; and amended by Act No. 11618, Jan. 1, 2013) which was applicable at the time of the instant disposition.