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Reasons
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(영문) 서울행정법원 2017.02.03 2016구합7156
가산세부과처분 취소 등
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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 25, 2014, the Plaintiff entered into a sales contract with respect to B and Jongno-gu Seoul Metropolitan Government 652 square meters, D large 57 square meters (hereinafter “each of the instant lands”) and the same year.

4.9. The registration of ownership transfer was completed on each land of this case.

Since then, the Plaintiff (hereinafter “instant house”) constructed a new house on the ground that had been constructed on each of the instant land, and constructed a new house on the ground. On June 3, 2015, the Plaintiff made a registration of preservation of ownership on the instant house.

B. On April 1, 2014, the Plaintiff reported and paid acquisition tax of KRW 57,186,580 and special rural development tax of KRW 3,800,00, and local education tax of KRW 5,705,230, a total of KRW 5,705,650, and KRW 26,242,780, and KRW 1,874,480, and KRW 1,874,49,580, total of KRW 29,616,840, and KRW 840,00, a total of KRW 1,874,480, and KRW 1,49,580, which is a new construction of the instant housing.

C. On June 10, 2016, the Defendant confirmed that the housing site area of this case exceeds 662 square meters and exceeds 90,000,000 won, and constitutes “high-end house” under Article 13(5)3 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) and Article 28(4)2 of the Enforcement Decree of the Local Tax Act, and that the amount of tax already paid by the Plaintiff was deducted from the amount of tax calculated by applying the heavy taxation rate to the acquisition value of the housing of this case by deducting the amount of tax already paid by the Plaintiff from the amount of tax calculated by applying the heavy taxation rate to the Plaintiff (land), 148,921,150, additional tax (land) 47,476,06,000 won, special rural development tax (land) 14,892,100 won, additional tax and additional tax (construction) 1,79, 397,398,78

63,364,180 won, total sum of additional taxes on acquisition tax (hereinafter referred to as "land") and acquisition tax, special rural development tax and special rural development tax (land) shall be 2,608,190 won, respectively.

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