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Reasons
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(영문) 부산고등법원(창원) 2017.08.30 2017누10107
취득세등부과처분취소
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1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

Reasons

1. Details of the disposition;

A. On December 6, 2013, the Plaintiff newly built and acquired a building 3,522.46 square meters for the Changwon Transportation Broadcasting Station building 3,52.46 square meters (hereinafter “the instant building”).

B. On December 23, 2013, the Plaintiff filed an application for reduction or exemption of acquisition tax on the ground that the instant building constitutes “real estate acquired by a scientific research organization to use directly for its unique duties” under Article 45(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13673, Dec. 29, 2015; hereinafter the same) with the Defendant, and was subjected to reduction or exemption by the Defendant.

C. Since then, the Defendant exempted property tax, etc. by deeming the instant building and its site as falling under “real estate used directly by academic research organizations as of the tax base date” under Article 45(1) of the former Restriction of Special Local Taxation Act. However, on the ground that the Plaintiff is not an academic research organization, and thus, the reduction or exemption of the acquisition tax, property tax, etc. granted to the Plaintiff

(1) Property tax (building) assessed on July 4, 2016, 5,862,430 won, local resource and facility tax, 1,776,120 won, local education tax, 751,590 won, 2014 property tax (land) assessed on July 4, 2016, 6,145,580 won, local education tax, 1,863,240 won, local education tax, 787,890 won, 2015 pro rata property tax (land property tax) assessed on July 4, 2016, 2015

2. Property tax (building) assessed on July 5, 2016, 6,235,950 won, local resource and facility tax, 1,891,050 won, and local education tax, 79,480 won, which is assessed on July 5, 2016.

3. The acquisition tax amount notified by July 7, 2016 (including additional tax on negligent tax returns of KRW 24,755,930 and additional tax on negligent tax returns of KRW 24,755,930), the local education tax amount of KRW 17,715,30, and the agricultural special tax of KRW 22,14,180.

(iii) [Ground of recognition] unsatisfy, Gap evidence 1, 2, and 3 (including each number; hereinafter the same shall apply)

each entry, the purport of the whole pleading

2. This.

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