1. The plaintiff's claim is dismissed.

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

Details of the disposition

On January 10, 2014, the Plaintiff reported and paid acquisition tax of KRW 57,00,000, local education tax, KRW 5,700,000, and KRW 3,800,000,00, which is calculated by applying the general tax rate under Article 11(1) of the former Local Tax Act (Amended by Act No. 13636, Dec. 29, 2015; hereinafter the same shall apply) by acquiring KRW 1,90,00,00, KRW 57,000, local education tax, KRW 5,700,00, and rural acquisition tax, KRW 3,80,00,00.

The Defendant, on March 10, 2017, issued a notice on the acquisition tax, local education tax, and special tax for rural development (including additional tax) as stated in the purport of the claim, after subtracting the amount of tax paid from the amount of tax calculated by applying the heavy taxation rate to the tax base of the apartment (including the portion of the apartment) of this case, within five years from the acquisition of the apartment of this case, by installing the apartment of this case at 5.7 square meters, the apartment of this case, which is cut off from the outside by constructing the walls and roof of the materials of lulucenta cryle, and the entrance leading to the remaining beer part of the beer part of the apartment of this case (hereinafter referred to as “facilities of this case”).

(hereinafter “instant disposition”). On May 31, 2017, the Plaintiff filed an objection and filed an appeal on September 7, 2017, and the Tax Tribunal dismissed the application on January 9, 2018.

【인정근거】 다툼 없는 사실, 갑 제1~5호증(각 가지번호 포함)의 각 기재 및 변론 전체의 취지 이 사건 처분의 적법 여부 원고의 주장 처분사유의 부존재 이 사건 시설물은 아크릴판과 나사못, 꺽쇠를 사용하여 단시간에 설치된 것으로서 설치와 철거가 용이하고 이 사건 아파트에 완전히 고정되거나 정착되는 것이 아니므로, 이 사건 시설물의 설치는 건축물의 증축에 해당하지 아니한다.

In addition, the facility of this case was opened on the side of the main station.