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1. Of the instant lawsuit, the part demanding the revocation of the notification of refusal to rectify acquisition tax and registration tax and the acquisition tax amount; and
Reasons
1. Details of the disposition;
A. On October 22, 2010, the Plaintiff received payment in lieu of 65 parcels, other than the instant land, from C Land Association, and filed a return on and pay the total of KRW 164,919,119, as acquisition tax and registration tax for the instant land, and completed the registration of initial ownership on January 27, 201.
Then, the Defendant imposed a tax on the Plaintiff in KRW 9,942,873 on the instant land, KRW 10,396,604 on the property tax in 2012, KRW 14,520,325 on the property tax in 2013, KRW 14,417,564 on the property tax in 2014, and KRW 14,567,915 on the property tax in 2015, and the Plaintiff paid each of the above property tax in full.
B. On October 31, 2017, Gyeongbuk-do filed a lawsuit against the Plaintiff, etc. claiming for the cancellation, etc. of registration of preservation of ownership of the instant land. In the said lawsuit, the judgment was rendered on October 31, 2017 that “The instant land was originally acquired.”
(hereinafter referred to as “instant civil judgment”) C.
Based on the instant civil judgment, on January 30, 2018, the Plaintiff corrected the acquisition tax and registration tax on the instant land from KRW 164,919,119 to KRW 0,00; KRW 25,430,817 from KRW 35,373,690; KRW 25,430,817 from property tax on the Plaintiff; KRW 29,678,470 from KRW 29,678,470 from KRW 29,281,866; KRW 13,153,615 from KRW 27,673,940 from property tax on the instant land; KRW 15,250,80 from KRW 883,316 from KRW 15,250 to KRW 317,50 from KRW 205,520 from property tax on the Plaintiff; and filed for correction with the Plaintiff each of the details thereof.
(hereinafter “instant request for correction”) D.
On February 12, 2018, the Defendant rejected the instant claim for correction on the ground that “The claim for correction, etc. under Article 51 of the Framework Act on Local Taxes applies from the first tax liability established from January 1, 201 pursuant to Articles 1 and 3 of the Addenda of the Framework Act on Local Taxes.” The instant land is not subject to the application of the said provision on December 22, 2010 because acquisition tax liability has already been established on December 22, 2010.”