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1. Acquisition tax imposed on the Plaintiff on May 9, 2018 by the Defendant, 38,193,070 won, local education tax 3,22,300 won, and special rural development tax 1.
Reasons
1. Details of the disposition;
A. The Plaintiff is a small and medium start-up venture enterprise with the objective of producing and selling steel structures verified as a venture business in accordance with the Act on Special Measures for the Promotion of Venture Businesses established on April 27, 2012.
B. On June 24, 2015, the Plaintiff’s compulsory auction B (hereinafter “C”) with the debtor and owner C (hereinafter “C”).
(2) On July 16, 2015, the Plaintiff acquired the ownership of the instant real estate by full payment of the sales price, and on August 3, 2015, the Plaintiff acquired the ownership of the instant real estate from the Defendant on the ground that the instant real estate constitutes “business property acquired within four years from the date of its establishment to conduct the relevant business” under Article 58-3(1)2 of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same shall apply) on the grounds that the instant real estate constitutes “business property acquired within four years from the date of its establishment to conduct the relevant business.”
C. After that, on May 9, 2018, the Defendant imposed and collected acquisition tax, 38,193,070 won, local education tax, 3,222,300 won, special rural development tax, and 1,611,150 won, respectively, on the Plaintiff on the ground that there exist grounds for additional collection, such as acquisition tax reduced or exempted property, which was reduced or exempted within two years from the acquisition date, falling under “where property is not used directly for the pertinent business without justifiable grounds.”
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The summary of the Plaintiff’s assertion.