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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. Details of the disposition;
A. On July 14, 201, the Plaintiff entered into a sales contract with respect to 4,00 square meters in Gwangju Mine-gu, Gwangju (hereinafter “instant land”). On July 28, 201, the Plaintiff filed an application for approval of a business start-up plan with the Defendant on July 28, 201, and the Defendant approved on August 12, 201 as follows.
Location: Mine Gu B
(b) Name of chemical engineer: The plaintiff;
(c) Type of business number: Manufacturing business of electric distribution teams and electric automatic control teams (28122);
(d) Size (1) Site area: 4,000m2 (2) Building area: 492m2 (Manufacture Facilities 492m2);
B. On August 30, 2011, the Plaintiff completed the registration of ownership transfer with respect to the instant land. On March 19, 2012, the Plaintiff changed the land category of the instant land to the factory site. On March 7, 2012, the Plaintiff newly constructed a factory building with a total floor area of 492 square meters (hereinafter “instant building”).
C. As to the acquisition of the instant land on August 31, 201, the Plaintiff voluntarily filed an application for reduction or exemption of acquisition tax based on Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”).
The Defendant exempted each of the above acquisition tax, etc. upon the Plaintiff’s above application for reduction and exemption, and exempted the property tax on the instant land, etc. from the minutes of 2012 to the period of 2016.
E. On March 16, 2017, the Defendant inspected the actual use of the instant land and buildings, and determined as a result of the inspection that the Plaintiff did not directly use 2,600 square meters of the instant land for business or business.
Accordingly, on April 11, 2017, the Defendant imposed and notified the Plaintiff KRW 23,766,410, local education tax, KRW 1,352,350, and KRW 1,627,280, property tax, and KRW 5,946,220, based on the proviso to Article 120(3) of the former Restriction of Special Taxation Act.
(f) The plaintiff is entitled to make a disposition of this case.