부동산취득세 부과처분 취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On November 21, 2012, the Plaintiff, registered as a rental business operator, newly built two households (201, 301, 301, and 301, hereinafter “the instant rental housing”) of B-house Busan, Jin-gu, Busan, and reported acquisition tax of KRW 130,000 on November 28, 2012, and was exempted from acquisition tax of KRW 3,640,000 upon application for local tax reduction under Article 31(1)1 of the Restriction of Special Local Taxation Act.
B. Since then, the Defendant conducted a survey on the current status of non-taxation reduction and exemption in the second half of 2013, and as a result, confirmed that the Plaintiff himself/herself moved into the instant rental housing on May 13, 2013.
C. Accordingly, the Defendant: (a) determined that the Plaintiff’s act of moving-in to the instant rental housing constitutes “cases where the Plaintiff used it for any purpose other than for lease on the grounds other than those prescribed by Presidential Decree during the mandatory rental period under each subparagraph of Article 16(1) of the Rental Housing Act; and (b) notified the Plaintiff of additional collection of acquisition tax 2,595,530 won, local education tax 136,480 won, and local education tax 2,732,010 won (including additional tax) under Article 31(2) of the Restriction of Special Local Taxation
(hereinafter “instant disposition”). C.
Since then, the Defendant did not pay the above acquisition tax, on February 14, 2014, notified the Plaintiff of the attachment of the building No. 201 of Busan Jin-gu B, Busan, and on July 31, 2014, notified the Plaintiff of the pre-announcement of public auction in accordance with Article 98 of the Framework Act on Local Taxes and Article 61 of the National Tax Collection Act.
【In the absence of dispute over the grounds for recognition, Gap’s evidence 1, Gap’s evidence 2, Gap’s evidence 4, Gap’s evidence 5, Eul’s evidence 1-1 through 4, Eul’s evidence 2-4, and the purport of the whole pleadings
2. We examine ex officio the legitimacy of the instant lawsuit.
A. The plaintiff does not directly use the rental house which the defendant had already been abated or exempted under the Restriction of Special Local Taxation Act for that purpose without justifiable grounds until one year has passed from the purchase date.