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(영문) 서울행정법원 2015.01.30 2014구합54554
취득세등부과처분취소
Text

1. Acquisition tax of 620,920 won, and additional tax of 457 on July 10, 2013 by the head of Gangseo-gu Seoul Metropolitan Government against the Plaintiff by the head of Gangseo-gu Seoul Metropolitan Government.

Reasons

1. Details of the disposition;

A. In accordance with Article 3(2) of the Urban Gas Business Act and the Seoul Metropolitan Government Urban Gas Supply Regulations, the Plaintiff is a general urban gas business entity that supplies urban gas to gas users through gas pipes

B. From June 2008 to April 2012, the Plaintiff performed gas construction works in a region under the jurisdiction of the Defendants, and thereafter, included the installation cost of the seal pipelines directly paid by the Plaintiff to the contractor in the acquisition tax base. However, the Plaintiff paid acquisition tax and special rural development tax by excluding the installation cost of the user-sharing pipelines, facility contributions, and road packaging construction cost directly paid to the contractor from the acquisition tax base.

C. From June 1, 2012 to June 5, 2012, the head of Gangseo-gu Seoul Special Metropolitan City confirmed that all of the installation costs of artificial pipelines shared by the user, ② charges borne by road user fees and road restoration charges, ③ facility charges were omitted at the time of return following the acquisition of gas pipes, and notified the Defendants thereof. The head of Gangseo-gu Seoul Special Metropolitan City Office (from June 30, 2008 to September 30, 2008, until September 30, 2008, acquisition tax of 620,920, additional tax of 457,020, special rural development tax of 107,790,790, 375, 379, 375, 379, 379, 475, 379, 475, 201, 306, 16, 305, 201, 375, 375, 3730

The disposition of this case in total shall be referred to as "the disposition of this case", respectively.

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