1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

A. On June 16, 2014, the Plaintiff reported and paid acquisition tax of KRW 7,380,00, local education tax of KRW 7380,000, KRW 738,000, KRW 369,000, and KRW 369,000,00, to the Defendant by applying the tax rate under Article 11(1)7 (b) of the former Local Tax Act (Amended by Act No. 12602, May 20, 2014; hereinafter “former Local Tax Act”).

B. On August 16, 2018, the Plaintiff filed a claim for correction, such as acquisition tax, which was already paid by applying the tax rate prescribed in Article 11(1)3 of the former Local Tax Act (28/1,000), to the Defendant’s acquisition of the instant real estate by winning the bid, and thus, filed a claim for correction, such as acquisition tax, which was paid for KRW 2,656,80, local education tax, KRW 2,214,00, local education tax, and KRW 442,80,00.

C. On October 5, 2018, the Defendant rendered a disposition rejecting an application for rectification, such as acquisition tax, against the Plaintiff (hereinafter “instant disposition”). D.

On December 26, 2018, the Plaintiff appealed to the Tax Tribunal. However, the Tax Tribunal dismissed the said request on February 27, 2019.

【Ground for recognition】 The fact that there has been no dispute, entry of Gap's 1 through 5, the purport of whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s acquisition of real estate through the Plaintiff’s auction procedure constitutes original acquisition, and thus, the acquisition tax rate under Article 11(1)3 of the former Local Tax Act ought to be applied.

Nevertheless, the instant disposition rejecting the Plaintiff’s request for correction is unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. Considering the following circumstances, acquiring the ownership of real estate through an auction procedure does not constitute original acquisition, and thus, the instant disposition issued on the same premise is lawful.

(1) The auction shall be conducted on the debtor's property.