1. The part against the defendant in the judgment of the court of first instance regarding the special rural development tax (two cases) 791,010 won shall be revoked, and above.

Details of the disposition

The court's explanation on this part is the same as the reasoning of the judgment of the court of first instance, and therefore, it refers to Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The Plaintiff’s assertion as to the legitimacy of the portion of the special rural development tax in the instant disposition satisfies the requirements for exemption under Article 78(4) of the former Restriction of Special Local Taxation Act, as well as the requirements for exemption under the main sentence of Article 120(3) of the former Restriction of Special Local Taxation Act. The Plaintiff’s lease of 533.2 square meters among the instant buildings to other persons cannot be deemed as a ground for additional collection as to

However, since special rural development tax is not imposed on acquisition tax reduction under Article 120(3) of the former Restriction of Special Taxation Act, the portion of special rural development tax in the instant disposition is unlawful.

According to the main text of Article 120(3) of the former Restriction of Special Taxation Act, “a small or medium start-up enterprise shall be exempted from acquisition tax on its business property acquired within four years from the date of establishment to conduct the relevant business,” and under the proviso thereof, the exempted tax amount shall be additionally collected in cases where “a small or medium enterprise does not directly use such property for the relevant business within two years from the date of acquisition, or uses or disposes of such property for any other purpose (including lease; hereafter the same shall apply in this paragraph).” According to Article 6(3)2 of the same Act, a small or medium enterprise operating a manufacturing business

Article 78(4)1 A of the former Restriction of Special Local Taxation Act.

Sub-paragraphs 4(a), 4(d)

According to the item, "a person who intends to construct industrial buildings, etc. (including a person who intends to construct a factory building and lease it to a small and medium enterprise owner)" shall be exempted from acquisition tax until December 31, 2014, and Article 78 (5) 1 of the same Act.