beta
Text
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff (appointed party).
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. Case summary
A. On April 19, 2015, the Plaintiff (Appointed Party; hereinafter “Plaintiff”) and the Selection Party B (hereinafter “Appointed”) purchased 1/2 equity shares of 4th and 2th and 422.47 square meters for the purpose of running a housing rental business, and each registration of rental business operator on July 14, 2015, on the ground of reinforced concrete structure 4th floor, 208.74 square meters, 208.74 square meters, 208.74 square meters, 3rd and 4th and 22.47 square meters (hereinafter “the instant building”).
Meanwhile, the instant building was registered as a detached house in the register of real estate register from the time of registration of ownership preservation, and also in the building ledger, and the Plaintiff and the appointed parties indicated the instant building as a multi-family house which is a detached house at the time of registration of the said rental business operator
B. On May 26, 2015, the Plaintiff and the designated person reported and paid acquisition tax of KRW 43,050,000,000 to the Defendant, which is the tax base of KRW 1,435,00,000, the total of KRW 59,90,000 for special rural development tax, and KRW 47,95,00 for local education tax (hereinafter “acquisition tax, etc.”).
C. On June 15, 2015, the Plaintiff and the designated person filed a claim for correction, such as acquisition tax, with the purport that “The instant building consists of 18 households in total, so acquisition tax shall be calculated by each household, and since acquisition price by each household does not exceed 60 million won, acquisition tax shall be applied.”
However, since the Defendant’s instant building was a detached house on June 25, 2015, it is necessary to calculate the tax rate based on the acquisition value of the entire building rather than the acquisition value of each household. The acquisition value of the instant building is 90 million won.