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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On January 19, 2004, while operating a personal business entity with the trade name “B,” the Plaintiff acquired a 3807 square meters of land for a factory in Kimpo-si, a land in the C Industrial Complex, on August 22, 2014. On September 18, 2015, the Plaintiff newly built a 5,721.36 square meters of land for a factory (hereinafter collectively referred to as “instant real estate”) on the said ground and acquired it.
B. The Plaintiff was exempted from acquisition tax, etc. on the instant real estate acquired within an industrial complex pursuant to Article 78(4)1(a) and 2(a) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply).
In the case of the above buildings for factories, Article 25 of the Addenda to the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014) was exempted from the application of the former Restriction of Special Local Taxation Act.
C. On July 4, 2016, the Plaintiff established “B” corporation (hereinafter “instant company”) under a plan to convert “B” into a corporation, and entered into a contract to comprehensively transfer the instant company’s business, including the instant real estate, to the instant company on July 5, 2016, acquired 700,000 shares (10%) issued by the instant company, and transferred the instant real estate ownership to the instant company on August 1, 2016.
At the time two years have not passed since the Plaintiff used the instant real estate directly for the purpose of industrial buildings, etc., the Defendant deemed to have sold the instant real estate to the instant company by business transfer or acquisition, and on December 13, 2017, by applying Article 78(5)2 of the former Restriction of Special Local Taxation Act (hereinafter “sale” of the instant provision), the acquisition tax of KRW 300,546,650 (including additional taxes), local education tax of KRW 19,28,560 (including additional taxes), and special rural development tax of KRW 15,949,90 (including additional taxes) to be collected from the Plaintiff.