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1. Acquisition tax of KRW 524,850,950 (including additional taxes) imposed on the Plaintiff on September 9, 2016, and local education tax of KRW 48,383.
Reasons
1. Details of the disposition;
A. On December 28, 2012, B Co., Ltd. (hereinafter “B”) entered into a land purchase contract between B and the Korea Land and Housing Corporation (hereinafter “the instant land”) with the Korea Land and Housing Corporation for the purchase of KRW 113,751,340,00 (hereinafter “instant purchase contract”) of KRW 113,751,340,00 from Kimpo-si, Kimpo-si (hereinafter “instant land”). The agreement was made to pay the purchase price in installments as follows. On the same day, the Korea Land and Housing Corporation paid KRW 11,375,134,00 as the contract bond.
On December 28, 2012, 11,375,134,00 first installment, June 28, 2014, 12,797,206,000 second installment, June 28, 2014, 12,797,797,000 second installment, June 28, 2015, 12,797,000,000 second installment, June 28, 2015, 207, 12,797,000,000 first installment, 00,000 first installment, 12,7,000,000,000 second installment, and 12,797,000,0000 second installment, and 00,0000,000 second installment, respectively.
B. On February 25, 2013, the Plaintiff, B, and the Korea Land and Housing Corporation entered into a contract to succeed to all rights and obligations with respect to the Korea Land and Housing Corporation in accordance with the instant contract (hereinafter “instant contract to succeed”).
C. On February 28, 2013, the Plaintiff paid KRW 11,375,134,00, which is equivalent to the contract deposit already paid to the Korea Land and Housing Corporation pursuant to the instant sales contract (hereinafter “contract deposit”). On the other hand, the Plaintiff paid the Korea Land and Housing Corporation KRW 76,67,538,740 in total as part of the 1st and 7th installment set forth in the instant sales contract and the 8th installment (hereinafter “the 1st annual installment acquisition,” “the 1st annual installment”) and the 8th annual installment as set forth in the instant sales contract to the Korea Land and Housing Corporation on November 20, 2014.