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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 March 21, 201, the Plaintiff purchased land and buildings B in Busan-gu, Busan-gu (hereinafter “instant real estate”) from the Sejong-do, the purchase price of KRW 4.1 billion, and around that time, reported and paid acquisition tax amounting to KRW 5,576,179,071 at the time of acquisition of the instant real estate to the Defendant pursuant to Article 10(1) and the proviso to Article 10(2) of the Local Tax Act, which is calculated by applying the general tax rate under Article 11(1)7 (b) of the Local Tax Act (4%) to the tax base amount, and KRW 23,047,160, acquisition tax amounting to KRW 11,152,350, local education tax amounting to KRW 22,304,710,220.
B. As a result of a regular audit conducted from June 16, 2014 to June 27, 201, Busan Metropolitan City: (a) determined that the instant real estate falls under the “high-class recreation center” as provided by Article 13(5)4 of the Local Tax Act, and Article 28(5)4 of the Enforcement Decree of the Local Tax Act; (b) determined that the instant real estate falls under the “high-class recreation center” as provided by Article 13(5)4 of the Local Tax Act, and that the instant real estate constitutes acquisition tax and property tax shall be collected from the Plaintiff during the period from 2012 to 2014, by applying the heavy taxation rate on the high-class recreation center.
C. Accordingly, on September 15, 2014, the Defendant imposed and notified the Plaintiff totaling KRW 73,210,610,610, and KRW 80,531,670 (including additional taxes) calculated by applying the heavy taxation rate, excluding the general tax previously paid by the Plaintiff with respect to the instant real estate, and KRW 62,039,980, including property tax, etc. from 2012 to 2014, as indicated below, as indicated in the following table:
(hereinafter “instant disposition”). Local education and facility tax on land on a building shall be local education and facility tax.