취득세등부과처분취소
1. Each acquisition tax and special tax for rural development indicated in the list of imposition of attached Form 1 against the Plaintiff by the Defendants as to the Plaintiff.
Details of the disposition
After participating in the auction procedure for the sale of state forest products, the Plaintiff entered into a contract for the sale of state forest products (hereinafter “each of the instant forest products”) with the same content as the attached Table 2 in accordance with Article 27(1) of the State Forest Administration and Management Act (hereinafter “State Forest Act”) between the Republic of Korea and the Republic of Korea and paid the balance.
On July 30, 2015, the Defendants received the notification from the Ministry of the Interior of “materials on Sale of State-owned Standing Timber”; and imposed acquisition tax (including additional tax) and special rural development tax (including additional tax) on the date indicated in the “Date of Disposition” column of Disposition No. 1 on the ground that the Plaintiff acquired the said “standing timber” through each of the instant contracts but did not pay acquisition tax thereon.
The remaining Defendants, except the Defendant, did not notify the Plaintiff of the detailed details of calculation of acquisition tax, additional tax, etc. at the time of the instant disposition during the course of the instant lawsuit, on the ground that each of the above dispositions was revoked ex officio, and each of the dispositions on imposition of acquisition tax (including additional tax) and special rural development tax (including additional tax) on the date indicated in the column for calculation of acquisition tax, additional tax, etc., listed in attached Table 1, stating the details of calculation of the acquisition tax, additional tax, etc. on the Plaintiff on the date indicated in the list (hereinafter “each of the instant dispositions”).
[Ground of recognition] A without dispute, Gap evidence 1 through 3, Eul evidence 1 to 8 through 10 (including branch numbers in case of provisional number; hereinafter the same shall apply), Eul evidence 1 to 7, Eul evidence 1 to 3, Eul evidence 1, 2, Eul evidence 1, 2, Eul evidence 1 to 3, Eul evidence 1 to 5, Eul evidence 1, 8, 9, 10, Eul evidence 1, 3 through 5, Eul evidence 1 to 4.