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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 8, 2010, the Plaintiff, as the project implementer of the Seoul District B Complex Development Project, commenced construction works around March 201 with the approval of the project plan for the housing construction project that newly constructs main complex facilities (multi-family housing 495 households, officetels 69 households, sales facilities, cultural and assembly facilities, and hereinafter “instant main complex facilities”) on the ground of Seongdong-gu Seoul Metropolitan Government (hereinafter “instant main complex facilities”).
B. According to the sale of multi-family housing among the instant multi-family housing facilities, the Defendant imposed a charge for school site charges of KRW 2,837,933,830 in total on the Plaintiff (hereinafter “instant school site charges”), and the Plaintiff paid the charge to the Defendant over ten times from July 19, 201 to August 17, 2015.
C. As the instant main complex facility was inspected on September 15, 2014, the Plaintiff reported and paid acquisition tax on the instant main complex facility KRW 4,13,209,610, local education tax, KRW 236,183,40, special rural development tax, KRW 345,923,130,130, based on the authoritative interpretation of the Ministry of the Interior on January 26, 2005 (hereinafter “instant authoritative interpretation”), which is based on the authoritative interpretation of the Ministry of the Interior (hereinafter “instant authoritative interpretation”), stating that “the charges for school site should be excluded from the acquisition tax base” on November 7, 2014.
In accordance with Article 10(5)3 of the Local Tax Act and Article 18(1)3 of the Enforcement Decree of the Local Tax Act, the Defendant imposed acquisition tax of KRW 84,063,790 (including additional tax), local education tax of KRW 4,417,680 (including additional tax), and special rural development tax of KRW 6,470,290 (including additional tax) on March 10, 2016 on the ground that the instant charges for school site fall under indirect expenses (acquisition price) included in the acquisition tax base (acquisition price) and, i.e., expenses to be mandatorily borne pursuant to the relevant laws and regulations.
All of the above dispositions shall be taken.