1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On November 17, 2015, the Plaintiff purchased each real estate (hereinafter referred to as “instant real estate”) listed in the attached Table 1 “Indication of Real Estate” in the auction procedure for real estate B by Busan District Court Dong branch branch, Busan District Court Decision 2,09,295,000 won.

On November 17, 2015, the Plaintiff’s tax base is KRW 2,099,295,000 for purchase price of the instant real estate, and Article 11(1)7(b) of the Local Tax Act.

The acquisition tax rate of 83,971,80 won, special rural development tax of 4,198,590 won, local education tax of 8,397,180 won, and the total amount of 96,567,570 won was reported and paid.

On August 7, 2018, on the ground that real estate acquired by a successful bid constitutes original acquisition, the Plaintiff filed a claim for correction (hereinafter “instant claim for correction”) stating that acquisition tax of KRW 24,191,540 and local education tax on special rural development tax of KRW 27,820,28,280 among acquisition tax, etc., which was already reported and paid by applying Article 11(1)3 of the Local Tax Act by 28/1,00 of acquisition tax rate of KRW 96,567,57,570, including acquisition tax, and KRW 24,191,540, and KRW 3,628,740, which

On August 14, 2018, the defendant rejected the plaintiff's request for correction on the ground that the acquisition of real estate by auction constitutes acquisition by succession not by original acquisition but by succession.

(hereinafter “instant disposition”). The Plaintiff appealed and filed an administrative appeal with the Tax Tribunal on September 19, 2018, but the Tax Tribunal dismissed the Plaintiff’s claim on February 7, 2019.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1-1-2, Eul evidence No. 1-2, Eul evidence No. 2-2, and plaintiff's assertion as to the purport of the whole pleadings constitutes original acquisition since the plaintiff's assertion as to the plaintiff's assertion as to the purport of the whole pleadings does not succeed to the limitation of previous rights and defects. Thus, the plaintiff acquired the real estate of this case as a successful bid and on the premise that the above acquisition is a succession acquisition, Article 11 (1) 7 (b) of the Local Tax Act is established.

40/100 of the acquisition tax rate under the items.