beta
Text
1. The Defendant’s imposition of acquisition tax of KRW 28,120,530 against the Plaintiff on May 8, 2014 is revoked.
2...
Reasons
1. Details of the disposition;
A. On December 29, 201, the Plaintiff made a provisional contract with the Korea Land and Housing Corporation, Songpa-gu, Seoul Metropolitan City, Sungnam-si, and Hanam-si with respect to A2-2 multi-unit housing site in the housing site development zone A2-2,171 square meters (hereinafter “total acquired land”) on the 30th of the same month, and paid KRW 500,000 as the provisional contract amount on June 29, 2012, and KRW 202,849,479,000 as the remainder after paying the down payment of KRW 21,835,283,100 on June 29, 2012, the Plaintiff paid KRW 202,849,479,000 in five installments by five installments until December 29, 2016, and the buyer shall pay acquisition tax in installments for a certain amount of annual installments for at least two years.
The sales contract to pay was concluded.
B. The Plaintiff paid the Korea Land and Housing Corporation KRW 40,203,50,000 on December 20, 2012 and KRW 40,203,547,00 on December 20, 2013, respectively, as land sale price, and filed a return on acquisition tax on the down payment and annual payment for the total acquired land to the Sungnam-si (hereinafter “Ssung-si”), and filed a return on acquisition tax on the down payment and annual payment for the total acquired land.
C. Meanwhile, as a result of the Defendant’s self-inspection, the fact that the Plaintiff had to pay and pay acquisition tax on the land owned by the Defendant, which is the area corresponding to the Defendant’s side (hereinafter “sub-owned land”), to the Defendant, was confirmed, and the Defendant imposed and collected acquisition tax on the Plaintiff on May 8, 2014, KRW 123,084,410 (including additional tax 28,120,530), local education tax, KRW 10,97,80, and KRW 5,204,530, total amount of KRW 139,26,820 on the land acquired by the Defendant’s own.
(hereinafter “instant taxation disposition” and “the instant imposition disposition of penalty tax” are “the instant imposition disposition of penalty tax,” and the tax item is “acquisition tax, etc.” in total.
On July 25, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the imposition of penalty tax in this case. However, on February 25, 2015.