beta
Text
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 December 31, 2015, the Plaintiff newly built a multi-family housing on the land (hereinafter “instant apartment”) in Seongbuk-gu, Seongbuk-gu, Incheon-si, and acquired its ownership. On January 7, 2016, the Plaintiff reported and paid acquisition tax of KRW 4,478,80,590 calculated by applying the acquisition price, which is the tax base for acquisition tax of the instant apartment, to the Defendant as KRW 188,184,983,062, and KRW 25,931,570, and special rural education tax of KRW 477,989,850,010.
B. After confirming that the Plaintiff omitted the total amount of the school site charges from the acquisition price of the instant apartment, the Defendant issued a tax notice on June 10, 2016: (a) the acquisition tax of KRW 177,023,780, the local education tax of KRW 9,079,210, the special rural development tax of KRW 16,956,760, the total amount of KRW 203,059,750, the acquisition tax of KRW 39,756,360, which was calculated based on the tax base of KRW 6,450, the local education tax of KRW 55,710, the special rural development tax of KRW 17,023,780, KRW 956,760, and KRW 39,756,360, which was calculated based on the Plaintiff’s tax base of KRW 1,086, KRW 50, local education tax, KRW 55,710, KRW 104,2106 (hereinafter referred to as “each”).
C. The Plaintiff filed a request for review with the Board of Audit and Inspection for revocation of each disposition of this case, but the Board of Audit and Inspection dismissed all the request for review on August 31, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 through 3 (including each number), the purport of the whole pleadings
2. Whether each of the dispositions of this case is legitimate
A. The summary of the Plaintiff’s assertion is not that the person who newly constructs and sells a multi-family housing, such as the Plaintiff, unlike the farmland diversion charges or the expenses incurred in creating forest replacement resources, but that the burden is determined according to the discretion of the competent City/Do, and that the flexible change is made according to the sale of multi-family housing, and that is the transaction partner or the third party prior to the time of acquisition of taxable objects.