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(영문) 대전지방법원 2017.02.15 2016구합492
취득세등 부과처분취소
Text

1. Each acquisition tax and special tax for rural development entered in the list of imposition disposition in attached Form 1 against the Plaintiff by the Defendants.

Reasons

1. Details of the disposition;

A. After participating in the sale procedure of state forest products and becoming a successful bidder, the Plaintiff concluded a sale contract of state forest products (hereinafter “each of the instant forest products”) with the same content as the list of the attached contract 2 in accordance with Article 27(1) of the State Forest Administration and Management Act (hereinafter “State Forest Act”) between the Republic of Korea and the Republic of Korea, and paid the purchase price.

B. On July 31, 2015, the Defendants notified the Ministry of Government Administration and Home Affairs of the “data on Sale of State-owned Standing Timber” and imposed acquisition tax (including additional tax; hereinafter the same shall apply) and special rural development tax on the Plaintiff on the ground that “the Plaintiff did not pay acquisition tax after having acquired the standing timber through each of the instant contracts.”

C. The remaining Defendants, other than the Defendant Y, revoked each of the above dispositions during the instant lawsuit, ex officio, and specifically recorded the calculation details of acquisition tax, additional tax, etc., and imposed acquisition tax and special tax for rural development on the Plaintiff on each date indicated in the “re-disposition Date” column of attached Table 1.

(B) In doing so, both the dispositions listed in the above paragraph (b) above and the dispositions taken by the remaining Defendants except the defendant Tympi shall be referred to as "each of the instant dispositions"). [Grounds for recognition] A] The facts of no dispute, Eul evidence 1 through 3 (including each number number; hereinafter the same shall apply), Eul evidence 1 through 3, Eul evidence 1 through 5, Eul evidence 1 through 4, Eul evidence 1 through 3, Eul evidence 1 through 5, Eul evidence 1 through 5, Eul evidence 1 through 5, Eul evidence 1 through 6, Eul evidence 1 through 6, Eul evidence 1 through 9, Eul evidence 1 through 9, Eul's whole purport of the pleadings, and the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. The Plaintiff asserted that the Plaintiff would actually acquire through each of the contracts of this case.

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