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1. The Defendant imposed acquisition tax of KRW 335,167,270 and special rural development tax of KRW 33,516,720 on the Plaintiff on August 29, 2014.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation that mainly provides a guarantee for the sale of housing units and the acquisition of a trust for housing construction sites, etc. built and supplied by a business entity pursuant to Article 76 of the Housing Act. The Plaintiff is a housing construction business entity that constructed and supplied “the second apartment house of this case” on the ground of the 597-3 and 11 lots (the total area of 9,586m2, hereinafter “instant land”).
B. On November 29, 2007, the Plaintiff entered into a housing sale trust agreement with the instant Si and the instant apartment, and completed the registration of ownership transfer for the instant land based on trust on the same day.
In addition, on November 30, 2007, the Plaintiff issued a “business transfer note” stating that the instant executor may no longer continue the instant apartment construction business due to inevitable reasons, such as bankruptcy and bankruptcy, under the condition that the Plaintiff is liable to guarantee the seller, the instant executor will transfer all rights related to the instant apartment construction business to the Plaintiff.
C. On April 25, 2008, the Plaintiff entered into a housing sale guarantee contract with the content that, if the instant executor fails to perform the instant apartment sale contract, the Plaintiff’s obligation to perform the instant apartment sale contract or the buyer’s obligation to refund the down payment and the intermediate payment already paid within the limit of 36,456,490,000 won.
While the instant executor promoted the instant apartment construction project, there was an accident of guarantee due to the progress of progress on October 19, 2009, and the Plaintiff performed the guaranteed obligation by refunding the total amount of KRW 19,812,454,861 to the buyers from around that time to January 28, 2010.
E. The defendant is the plaintiff.