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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 June 27, 2011, the Plaintiff entered into a contract on the sale of state forest products (hereinafter “instant contract”) with the Republic of Korea (Yancheon-gun Office of National Forest Administration) and one-Class 1, 2014.33 cubic meters (15,011 main text; hereinafter “the instant main item”), which are state-owned forest products on the ground B, to purchase active leaves, which are state-owned forest products, and paid the remainder on July 6, 201.
B. On August 12, 2015, the Defendant deemed the “standing timber” subject to acquisition tax under the Local Tax Act and filed an administrative litigation seeking revocation of the imposition of acquisition tax and special agricultural tax (including additional tax) with the Plaintiff on August 12, 2015, on the ground that the Plaintiff did not file a return on and pay acquisition tax. The Defendant did not notify the Plaintiff of the detailed calculation details of the acquisition tax and additional tax. On March 23, 2016, the Plaintiff filed an administrative litigation against the Defendant on the Cheongju District Court seeking revocation of the imposition of acquisition tax and special agricultural tax (hereinafter “prior litigation”).
C. Meanwhile, the defendant is pending in the prior suit.
On July 8, 2016, each disposition of imposition of acquisition tax of KRW 1,685,930 (including additional tax) and agricultural special tax of KRW 168,590 (including additional tax) was revoked ex officio, and each disposition of imposition of KRW 1,68,590 (hereinafter “instant disposition”).
On September 1, 2016, the first instance court of a prior suit rendered a judgment dismissing the Plaintiff’s claim on the premise that “it is reasonable to deem that the Plaintiff’s acquisition by the instant contract constitutes standing timber subject to acquisition tax under the Local Tax Act and subordinate statutes, not the original title,” and that the Plaintiff did not appeal.