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(영문) 대구지방법원 2017.01.24 2016구합416
취득세등부과처분취소
Text

1. Each acquisition tax (including additional tax) listed in the separate sheet No. 1 attached hereto, which the defendant against the plaintiff, shall be KRW 39,158,080 and each of them.

Reasons

1. Details of the disposition;

A. The Plaintiff participated in the emergency tendering procedure for the sale of state forest products (standing timber disposal) announced by the Head of the Young-gu Regional Forest Administration, and became a successful bidder, and entered into a sales contract for state forest products (hereinafter “each of the instant forest products”) with the Republic of Korea as follows, and acquired each of the instant forest products.

The details of a sales contract recognized by the Defendant’s “providing materials on sale of national standing timber and submitting the current status of collection, including acquisition tax.”

Serial C 23,685 204,500,685 204,685 204, 203, 36, 46, 36, 345, other than nutrition-gun B 54, 34, 345, 750 on November 27, 2010, and 44, 34,685 204,50, 500, 36, 36, 47, 36, 47, 47, 308, 40, and 40, 205, and 18, 203, 15, 208, 201, 30, 30, 15, 201, 205, and 18, 203, 205, and 15,00,00;

On July 30, 2015, the Defendant received notice from the Ministry of Government Administration and Home Affairs of “materials on Sale of State-owned Standing Timber”; and on the ground that the Plaintiff did not file a return on and pay acquisition tax even after having acquired “standing timber” through each of the instant contracts, the Defendant imposed and notified the Plaintiff on the Plaintiff of the total of KRW 43,357,980 (including additional taxes and additional charges) of acquisition tax and special rural development tax as follows; and on the notice of tax payment, the respective amount of acquisition tax, special rural development tax

(hereinafter “instant initial disposition”). Acquisition tax (including additional taxes, additional dues, won) on the date of a contract for the date of disposition (including additional taxes, additional dues, and won) of the contract for special rural development tax (including KRW 1,837,090,183,700 13,020,790, November 18, 2015;

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