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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 October 31, 2006, Hyundai Heavy Industries Co., Ltd. (hereinafter “Mosan Heavy Industries Co., Ltd.”) obtained permission for harbor works from the non-management authority of the Ulsan Regional Maritime Affairs and Fisheries on October 31, 2006. On June 20, 2007, a non-management authority-management authority-management authority-managing authority-managing authority-managing authority-managing authority-managing authority-managing authority-managing authority-managing authority-managing authority-managing authority-
B. Hyundai Heavy Industries, etc. constructed the inner wall abutting on the ship between salt pans (hereinafter “the inner wall of this case”) with a cson, which was conducted in the order of construction of a foundation stuffing of concrete posts on the bottom floor, construction of a foundation stone piling up on the bottom stone (a concrete structure built on the bottom stone) installation of cson on the ground stone, construction of a cson’s structure with slots and sand in the cson space, installation of a cson’s structure with a cson’s concrete storage and building on the upper part of the cson’s.
C. On November 16, 2009, Hyundai Heavy Industries, etc. issued a certificate of confirmation of completion of the construction works for the construction of the salt farm. Of them, the area of the entire reclaimed public waters (hereinafter “instant reclaimed public waters”) is 45,020 square meters, and among them, the area of the inner wall of this case is 4,320 square meters, and the area created by the rear site is 40,700 square meters.
On July 1, 2010, the Plaintiff acquired the instant reclaimed land from Hyundai Heavy Industries, etc. at KRW 57,689,955,000 (i.e., KRW 13,573,530,00 in the inner wall value of KRW 44,116,425,00 in the hinterland site) and completed the registration of ownership transfer on August 18, 2010.
E. On July 29, 2010, the Plaintiff’s acquisition tax and registration tax calculated by applying the tax rate under Articles 112(1) and 131(1)3 of the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter the same) to the Defendant based on the tax base of KRW 13,573,530,000, excluding the value of the wall of this case, out of the acquisition value of the instant reclaimed land of this case, calculated by applying the tax rate under Articles 112(1) and 131(1)3 of the former Local Tax Act.