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1. On November 6, 2018, the Defendant imposed an additional tax of KRW 7,070,510, 2,103,30, respectively, on the part of the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff’s establishment, the construction of the instant building, and the land category change 1) C Co., Ltd. (hereinafter “C”).
(2) On November 3, 201, a company whose business purpose is tank manufacturing, plastic container manufacturing, etc., and was established on November 13, 2001. The Plaintiff was a company whose business purpose is plastic tank manufacturing, plastic container manufacturing, etc., and was established on August 8, 2014. (2) The Plaintiff and D (which was employed as an inside director after the establishment of the Plaintiff and became the representative director of the Plaintiff on August 8, 2017. On October 22, 2018, the Plaintiff’s inside director and the representative director both retired on October 22, 2018) completed the registration of ownership transfer with respect to each of the shares of the Plaintiff and each of the shares of land in the name of each E-16,709 square meters (hereinafter “former E land”).
3) From land E before subdivision, on February 23, 2015, the area is 4,670 square meters of forest land B with the wife population in Tae-si, Chungcheongnam-si (hereinafter “instant land”).
(4) The Plaintiff newly constructed a factory of 1st floor of a general steel structure slope 90 square meters (1 Dong), 990 square meters (2 Dong 2; hereinafter the same shall apply) on the instant land and the instant land, and obtained approval for use on July 21, 2015.
5) On August 13, 2015, the land category was changed to that of a factory site. (b) The head of the Si/Gu (hereinafter referred to as the “head of the Si/Gu”) who is the head of the Si/Gu (hereinafter referred to as the “head of the Si/Gu”). On August 20, 2015, the Plaintiff sent to the Plaintiff a letter stating, “The Plaintiff newly constructed the instant building on July 20, 2015 or August 20, 2015, obtained approval for use on July 21, 2015, and acquired due to the land category change of the instant land, but it was confirmed that acquisition tax had not been reported and paid until now, but the acquisition tax has been returned and paid within the prescribed period.”