1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

The Plaintiff newly constructed 326 households (10 households for members, 100 households for general sale, 170 households for rental houses, and 56 households for rental houses) with a total floor area of 47,860.68 square meters in Seoul Special Metropolitan City, Nowon-gu for the purpose of the redevelopment project for housing redevelopment in B, and sold 56 households for rental housing in Seoul Special Metropolitan City on October 28, 2016.

On February 28, 2017, the Plaintiff obtained permission to use the above aggregate building before granting authorization for completion of work. On April 28, 2017, the Plaintiff reported acquisition tax on the above aggregate building on April 28, 2017, and reported acquisition tax on the said 56 households (hereinafter “the instant rental house”) by applying the reduction rate under Article 74(3)2 of the former Restriction of Special Local Taxation Act (amended by Act No. 15295, Dec. 26, 2017; hereinafter the same shall apply) to the said 48,327,480 won, local education tax, 2,761,570 won, 51,089,050 won.

Then, on June 26, 2018, the Plaintiff asserted that “the instant rental house constitutes a land allotted by the authorities in recompense for development outlay or a reserved land acquired by a project operator, which is exempted from acquisition tax in full pursuant to Article 74(1) of the former Restriction of Special Local Taxation Act,” and filed a claim for correction of the said acquisition tax and local education tax with the Defendant, but the Defendant rendered the instant disposition rejecting it on August 16, 2018.

[Grounds] Facts without dispute, Gap's evidence Nos. 1 through 3, Eul's evidence Nos. 1 and 2, and the purport of the whole argument as to whether the disposition of this case is legitimate or not, the land for which the owner of land may acquire and dispose of the land in order to secure financial resources necessary for the relevant urban development project when the land development project is implemented by replotting, under the former Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (wholly amended by Act No. 14567, Feb. 8, 2017; hereinafter "former Do Act"), is the land to be acquired and disposed of by the owner of the land in order to secure financial resources necessary for the relevant project. The plaintiff sold the rental housing of this case to Seoul Special Metropolitan City