1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On November 18, 2015, the Plaintiff purchased the instant real estate at KRW 273,600,000 by winning the real estate indicated in attached Form 1 “the indication of the real estate” (hereinafter “instant real estate”) in the Busan District Court B’s auction procedure.

Article 11(1)7(b) of the Local Tax Act provides the Defendant with the purchase price of KRW 273,600,000 as the tax base.

By applying the acquisition tax rate of 40/100 according to the item, acquisition tax of 10,94,00 won, of 547,200 won for special rural development tax, of 1,094,40 won for local education tax, and of 12,585,00 won for total.

On July 20, 2018, the Plaintiff filed a request for correction with the Defendant (hereinafter referred to as “instant request for correction”) on the ground that real estate acquired by a successful bid falls under original acquisition by applying Article 11(1)3 of the Local Tax Act to 28/1,00 of the acquisition tax, etc., which was already reported and paid by applying Article 11(1)3 of the Local Tax Act, to the sum of KRW 12,585,00,000, out of KRW 3,939,840.

On September 19, 2018, the defendant rejected the plaintiff's request for correction on the ground that the acquisition of real estate by auction constitutes acquisition by succession.

(hereinafter “instant disposition”). The Plaintiff appealed and filed an administrative appeal with the Tax Tribunal on October 8, 2018, but the Tax Tribunal dismissed the Plaintiff’s claim on November 26, 2018.

【Ground of recognition” without any dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 and Eul evidence Nos. 2, and Eul evidence Nos. 2 (including a serial number; hereinafter the same shall apply), and the acquisition of real estate based on a successful bid by the plaintiff's argument that the whole purport of the pleading is to constitute original acquisition as it does not succeed to the limitation of previous rights and defects. Thus, the plaintiff acquired the real estate of this case by a successful bid and on the premise that the above acquisition by succession is a acquisition by succession, Article 11(1)7(b) of the

With the application of 40/1,00 of the acquisition tax rate under the item, 10,94,00 won for acquisition tax, 547,200 won for special rural development tax, and 1,094,40 won for local education tax, and 12,585,00 won for total.