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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 March 9, 2010, the Plaintiff’s mother B entered into a contract with KS Construction Co., Ltd. to purchase the apartment-type factory (hereinafter “instant real estate”) of 322,66,70 won in light of light name, which is real estate for knowledge industry centers as stipulated in Article 7(2) of the former Ordinance on the Reduction and Exemption of Do Taxes (amended by Ordinance No. 4295, Dec. 26, 2011; hereinafter “instant Ordinance”). On June 7, 2010, the Plaintiff transferred the above sales right to the Plaintiff with the consent of KS Construction Co., Ltd., and on February 24, 2011, the Plaintiff completed the registration of ownership transfer on the ground of sale on the instant real estate.
B. On April 22, 2010, the Plaintiff completed business registration (trade name: D, business type, type of software development) using the real estate location as the location of the instant real estate. After acquiring the instant real estate, the Plaintiff was exempted from acquisition tax reduction or exemption based on Article 7(2) of the instant Ordinance and Article 7(2) of the Industrial Cluster Development and Factory Establishment Act on the ground that the Plaintiff, which is a small and medium enterprise owner, first acquired the instant real estate for the purpose of running the business under Article 7(2) of the instant Ordinance and Article 28-5(1)1 of the Industrial Cluster Development and Factory Establishment Act, based on the said business registration, acquired the instant real estate in lots.
C. As a result of a survey on the current status of the use of the instant real estate on August 11, 2011, the Defendant discovered that the Plaintiff’s mother B is conducting a prote manufacturing business with the trade name of E from the instant real estate.
Accordingly, on November 8, 2011, the Defendant respectively imposed acquisition tax of KRW 15,171,840, special rural development tax of KRW 758,570, and local education tax of KRW 1,395,940, including additional tax on acquisition tax, etc. that the Plaintiff exempted from the Plaintiff on the ground that it was not directly using the instant real estate as seen above, on the ground that it was not directly using
(hereinafter “instant disposition”) D.
The plaintiff is dissatisfied with this and on February 6, 2012.