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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On January 27, 2014, the Plaintiff acquired land for factory in Busan-gun, Busan-gun (hereinafter “instant land”). On March 25, 2014, the Plaintiff was exempted from acquisition tax on the ground that the Plaintiff acquired real estate by a person who intends to build industrial buildings, etc. in an industrial complex pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply) on the ground that acquisition tax was reported to the Defendant on March 25, 2014.
B. As a result of the fact-finding survey on the use of the instant land, the Defendant imposed property tax, etc. (i.e., property tax of KRW 231,894,550 on July 12, 2017, on the ground that the Plaintiff did not directly use the instant land for the pertinent purpose within three years from the date of acquisition thereof (i.e., acquisition tax of KRW 205,981,210, local education tax of KRW 17,275,560), KRW 15,890,590 on July 13, 2017 (i.e., property tax of KRW 13,242,160, KRW 2648,430), KRW 16,351,280, property tax, etc. of KRW 136,67,207, KRW 2086, KRW 207, KRW 2086, KRW 168,207, KRW 2016).
(hereinafter “instant disposition”). C.
On March 19, 2018, the Plaintiff dissatisfied with the instant disposition and filed an inquiry with the Tax Tribunal, but was dismissed on June 20, 2018.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1-3, 7, Eul evidence Nos. 1-4 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff filed a report on the commencement of construction before three years elapse from the acquisition of the instant land and performed normal construction work. The reasons why the construction work was somewhat delayed are adjacent to the retaining wall installed on the land located in Busan-gun D (hereinafter “Adjoining land”) and the retaining wall construction should be prior to the retaining wall.