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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. The Plaintiff, a juristic person established for the welfare of public officials, etc., purchased the instant real estate from the Korea Land and Housing Corporation for the purpose of the construction, sale, etc. of housing units for the homeless public officials, in the amount of KRW 88,865,493,195, for the purpose of a project for the construction, sale, etc. of housing units for the homeless public officials, the Plaintiff acquired the instant real estate from the Korea Land and Housing Corporation on November 29, 2012.
B. On December 26, 2012, the Plaintiff filed an application for reduction or exemption of acquisition tax, etc. based on Article 24(2)1 of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter “former Restriction of Special Local Taxation Act”) and did not pay acquisition tax, etc. to the Defendant.
C. The Plaintiff did not directly use the instant real estate for a public official housing construction project, etc. within one year from the date of acquisition of the instant real estate, and the Defendant, by the deadline for filing a tax return, expressed that the Plaintiff would collect acquisition tax, etc. exempted from acquisition tax, etc. from the Plaintiff pursuant to Article 94 of the former Restriction of Special Local Taxation Act, and on December 23, 2013, the Plaintiff filed a tax return with the Defendant on KRW 3,554,619,720, totaling KRW 355,461,970, totaling KRW 3,910,081,690 (hereinafter “instant acquisition tax, etc.”).
On December 24, 2013, the Plaintiff filed a claim for correction on the ground that the instant real estate acquired by the Plaintiff to the Defendant is exempt from taxation. On February 24, 2014, the Plaintiff rendered a disposition rejecting the Plaintiff’s claim for correction (hereinafter “instant disposition”).
E. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on April 14, 2014, but was dismissed on November 26, 2014.
[Ground of recognition] without any dispute, Gap 1 through 4, 8 (including each number), and Eul 1 through 6.