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1. Acquisition tax imposed on the Plaintiff on September 4, 2014 by the Defendant, 84,175,340 won, and additional tax for special rural development tax 8,417.
Reasons
1. Details of the disposition;
A. On November 19, 2009, a fire on the ground (hereinafter “the fire in this case”) was destroyed by the destruction of 7,193.28 square meters and 6,825 square meters of storage facilities on the second floor of the 2nd floor of the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in the building in this case.
B. On November 5, 2010, the Plaintiff reconstructed two buildings with the same size as the existing warehouse facilities (1.7,168.52 square meters, 4.6,821.77 square meters, hereinafter “instant building”) and obtained approval for the use thereof. On November 201, 2010, the Plaintiff was exempted from liability to pay acquisition tax, etc. by filing an application for reduction or exemption pursuant to Articles 108 and 127-2 of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter “former Local Tax Act”).
C. After September 4, 2014, in order for the Plaintiff to be exempted from acquisition tax, etc. due to alternative acquisition to be recognized as non-taxation, the Defendant must cause a fire due to force majeure, such as natural disasters. In the Plaintiff’s case, acquisition tax is not exempt due to a fire not caused by natural disasters (in the case of the Plaintiff, the principal tax is KRW 138,037,630, KRW 84,175,340, KRW 221,290, KRW 221,290, KRW 13,803,760, KRW 8,901,750, KRW 88,90, KRW 215,050, KRW 16,676,00, KRW 1670, KRW 101, KRW 303,000, KRW 3630,000, KRW 36,000, KRW 3636,530).
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 13, Eul evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Acquisition tax for the substitute acquisition by the Plaintiff’s assertion and acquisition by substitution.