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(영문) 인천지방법원 2017.07.28 2016구합53542
취득세등부과처분취소
Text

1. Each acquisition tax and local education tax (including additional taxes) indicated in attached Table 1, which the Defendant against the Plaintiff on July 6, 2016.

Reasons

1. Details of the disposition;

A. On February 25, 2013, the Plaintiff established for the purpose of running a bonded warehouse business, general warehouse business, etc., was sold in lots from the Korea Water Resources Corporation for the 22,692.9 cubic meters of the Seo-gu Incheon Seo-gu warehouse site (hereinafter “instant land”). On May 16, 2014, the Plaintiff completed the registration of ownership transfer on the land of May 16, 2014. On the ground, the Plaintiff newly built 1 5-story storage facilities of reinforced concrete structure (sect) roof, 1-story structure, general steel structure, and 2-story storage facilities (hereinafter “instant building”) on the 2-story building (hereinafter “the instant building”), and completed the registration of ownership preservation on August 14, 2014.

B. The Plaintiff was exempted from acquisition tax, etc. on the instant land and buildings on the ground that “the instant land and buildings constitute real estate for logistics business acquired by a person who intends to directly engage in logistics business in the logistics complex under Article 71(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12955, Dec. 31, 2014) (hereinafter “instant provision on reduction and exemption”).

C. On June 18, 2014, the Plaintiff entered into a cargo storage and work contract (hereinafter “instant contract”) with D Co., Ltd. (hereinafter “E”) (hereinafter “E”), and the Defendant determined that the substance of the instant contract constitutes a lease contract through a planning and tax investigation conducted from January 4, 2016 to February 23, 2016, and issued a disposition of imposition of acquisition tax and local education tax (hereinafter “instant disposition”) on July 1, 2016 pursuant to the separate collection provision under Article 178 of the former Restriction of Special Local Taxation Act (hereinafter “instant additional collection provision”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3 through 9, 12, 14, 15, 24, Eul evidence Nos. 1, 4, 7, and 8, and the purport of the whole pleadings

2. Whether the instant disposition is lawful.

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