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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 September 16, 2009, the Plaintiff was a corporation established with manufacturing business (tank manufacturing) as its objective business; the opening date of business was September 24, 2009; the type of business was the manufacturing business, real estate, and service business; and the type was the type of business as tank manufacturing, rental, and soil purification.
B. From September 2009 to November 201, 2010, the Plaintiff: 16,766 square meters of land, and 2,923.87 square meters of a factory building (land value: KRW 3,428,072,00, building value: KRW 2,746,390,000), structures (value: KRW 210,840,00), machinery and apparatus (value: KRW 181,50,000), tools and apparatus [value: KRW 2,709,877, among them, KRW 3,428,00,00, and KRW 210,840,00), tools and apparatus (value: 181,50,000), and among them, franchise cutting machines and air press (hereinafter “C”).
(B) purchased 42,738,000 won in value) and household fixtures (value: 42,738,000 won);
(hereinafter referred to as “instant assets” in total) of the above real estate and articles.
The Plaintiff filed an application with the Defendant for reduction or exemption of acquisition tax and registration tax pursuant to Articles 119(3)1 and 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter the same) on the ground that the instant assets constituted business property acquired to run the Plaintiff’s business as a small or medium start-up start-up enterprise. The Defendant exempted the Plaintiff from acquisition tax and registration tax on the instant assets, and reduced or exempted 50/100 of property tax on land and buildings.
After that, on October 21, 2013, the Defendant conducted a local tax investigation on the Plaintiff (the year subject to investigation: the year subject to investigation from 2008 to 2012), and on November 5, 2013, the Plaintiff on the ground that “the Plaintiff shall not be deemed a small or medium start-up enterprise as it constitutes a corporate division under Article 6(6)1 of the former Restriction of Special Taxation Act, where the same shareholder created a single corporation due to the same company’s division (hereinafter “reasons subject to disposition 1”),” and registration tax of KRW 213,627,810 (including a special rural development tax) and registration tax of KRW 119,649.