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1. On April 3, 2014, the Defendant’s acquisition tax, local education tax, and special agricultural and fishing villages tax, etc. that were paid to the Plaintiff by the Plaintiff is KRW 249,719,645.
Reasons
1. Details of the disposition;
A. On December 24, 2013, the Plaintiff and B owned 1/2 shares among the respective real estate listed in the separate sheet Nos. 1 through 4 (hereinafter “each of the instant real estate”), and concluded a co-owned property partition contract (hereinafter “instant co-owned property partition contract”) with the content that the Plaintiff independently owns each of the real estate listed in the separate sheet Nos. 2 through 4 (hereinafter “real estate listed in the separate sheet No. 2 through 4”), and completed the registration of ownership transfer based on the co-owned property partition contract of this case on February 19, 2014, respectively.
B. On February 17, 2014, the Plaintiff reported and paid the acquisition tax rate of KRW 5,759,445,801 (i.e., KRW 1,571,26,00, KRW 4,188,179,80, KRW 179,80) with respect to real estate listed on the first list (i.e., KRW 1,571, KRW 266,00), and KRW 4.6% of the total amount of acquisition tax, etc. pursuant to Articles 11(1)7 (b) and 151(1)1 of the Local Tax Act, and Article 5(1)6 of the Act on Special Rural Development and Fisheries (i.e., KRW 4. 0,37,830, KRW 00, KRW 11,518,890, local education tax, KRW 23,037,780, KRW 264,500.
C. Since then, the Plaintiff filed a claim to the effect that the tax amount of acquisition tax, etc. should be revised by asserting that 0.03% (i.e., tax rate of 0. - 0.23% in the case of division of common property - 0.2%) should be applied in accordance with Articles 15(1)4, 11(1)5, and 13(1) of the Local Tax Act, since the acquisition of real estate listed in the list 1 by division of common property was caused by the division of common property, the Plaintiff filed a claim to the effect that the tax amount of acquisition tax, etc. should be revised on April 3, 2014 (hereinafter “instant disposition”).
On May 1, 2014, the Plaintiff filed an appeal on May 1, 2014, and was dismissed by the Tax Tribunal on June 30, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 12, and evidence Nos. 17 through 21 include each number, below.