beta
Text
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 acquired three used cars (hereinafter “each of the instant vehicles”) as indicated in the table below, and acquired three used cars as indicated in Article 68(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013); however, the Plaintiff was exempted from acquisition tax pursuant to Article 68(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Aug. 10, 2015); the Defendant did not sell a vehicle within one year from the date of acquisition without justifiable grounds; and ② Article 68(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013) on the ground that the Plaintiff did not sell the vehicle B and C within two years from the date of acquisition, etc.
(hereinafter referred to as “instant disposition”) A B by referring to the remaining parts after reduction or correction;
B. The Plaintiff filed an objection on September 17, 2015 regarding the instant disposition, but received a decision of dismissal on December 10, 2015, and filed a tax appeal on February 19, 2016, but received a decision of dismissal on May 24, 2016.
[Reasons for Recognition] Facts without a dispute, Gap 1-2, 6, Eul 1-3 (including a provisional number; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s summary of the Plaintiff’s assertion was trying to sell each of the instant vehicles, but the suit seeking revocation of provisional attachment was in progress with respect to the instant vehicles, and the Plaintiff did not sell the instant vehicles within the grace period because the former seller failed to comply with the agreement to cancel the registration of creation of collateral security with respect to the instant vehicles B and C, and there was “justifiable cause” under Article 68(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013).