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1. On June 9, 2014, the Defendant’s acquisition tax, local education tax, and special rural development tax stated in attached Table 1, respectively, against the Plaintiff.
Reasons
1. Details of the disposition;
A. On January 2, 2012, the Plaintiff was established for the purpose of storage warehousing business, domestic logistics business, international logistics business, and real estate sale and lease business.
B. On January 16, 2012, the Plaintiff was exempted from acquisition tax, etc. on the instant land on the ground that the instant land constitutes “real estate for logistics business,” as prescribed by Article 71(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013) on the ground that the instant land constitutes “real estate for logistics business,” on the grounds that the said land constitutes “real estate acquired by a person who intends to directly engage in logistics business in a logistics complex” as prescribed by Article 71(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013) and August 13, 2012.
C. On April 29, 2013, the Plaintiff newly constructed a warehouse with a total floor area of 29,234.9 square meters on the instant land (hereinafter “instant logistics warehouse”) and was exempted from acquisition tax, etc. on the instant logistics warehouse on the ground that it constitutes “real estate for logistics business,” as prescribed by Article 71(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014) [hereinafter “instant provision on reduction and exemption”] (Article 71(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 11618, Jan. 1, 2013).
The Defendant collected acquisition tax from June 9, 2014 pursuant to Article 94 of the former Restriction of Special Local Taxation Act (Amended by Act No. 12175, Jan. 1, 2014) or Article 178 of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014; Act No. 12955, Dec. 31, 2014; Act No. 867,018,350, local education tax, KRW 57,625,40, and special rural education tax, KRW 44,054,20, and KRW 968,697,97,970 in total, on the ground that the Plaintiff leased other companies (hereinafter “the instant lessee”).
E. The Plaintiff is subject to the instant disposition.