취득세등부과처분취소
1. Revocation of a judgment of the first instance;
2. Acquisition tax assessed against the Plaintiff on May 13, 2015 KRW 41,547,960, which the Defendant had against the Plaintiff.
1. Details of the disposition;
A. On February 3, 2012, the Plaintiff acquired the ownership of a building with B, B, 323.8 square meters, and three-story underground floors above that ground (hereinafter “instant real estate”). On the same day, the Plaintiff reported and paid acquisition tax of KRW 47,090,150, and special rural development tax of KRW 2,354,50, and local education tax of KRW 4,709,010, based on the standard market value at the time of acquisition as the tax base.
B. On May 23, 2014, the Defendant imposed property tax in 2014 under the Local Tax Act on the ground that the number of guest rooms reflectedly partitioned falls short of five (4) base for high-class recreation centers, and the guest room area falls short of 50% of the exclusive area of the place of business.
C. On April 3, 2015, the Busan Metropolitan City Mayor notified the Defendant of the collection of acquisition tax, property tax, etc. by applying the heavy taxation rate to the instant place of business on the ground that one of the storage (hereinafter “the instant place of business”) was converted into the guest room and the guest room was totaled five.
On May 13, 2015, the Defendant imposed on the Plaintiff KRW 47,845,740, acquisition tax, excluding the amount of tax paid by the Plaintiff, KRW 4,163,140, total property tax of KRW 31,31,31,310, and total local education tax of KRW 6,266,260, from the amount of tax calculated by applying the heavy taxation rate to the instant business site.
(hereinafter “instant disposition”) . E.
The Plaintiff filed a tax appeal. On November 27, 2015, the Tax Tribunal: (a) deemed on April 3, 2015, that the instant place of business constituted a high-class recreation center rather than the instant place of business from the time the Plaintiff acquired the instant real estate, and thus, had the substance of the high-class recreation center within five years from the date of acquisition; (b) acquisition tax and disposition of this case.