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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 July 21, 2016, the Plaintiff purchased Seodaemun-gu, Seoul and seven parcels of ground C apartment (hereinafter “instant apartment”) of KRW 309,000 from D to KRW 273 million.
After paying the remainder for the instant apartment, the Plaintiff paid the acquisition tax of KRW 10,920,00 for the instant apartment, and the local education tax of KRW 1,092,00 for the instant apartment by applying the acquisition tax rate of 4% on August 31, 2016.
B. Since then, on the ground that the acquisition tax rate of Article 11(1)8-1 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) should be applied to the acquisition of the instant apartment, the Plaintiff requested the Defendant to rectify the reduction of acquisition tax of KRW 8,190,000; and the local education tax of KRW 819,000 on August 16, 2017.
C. On September 14, 2017, the Defendant rejected the Plaintiff’s claim for correction on the ground that the instant apartment does not constitute a house subject to the acquisition tax rate of 1% under Article 11(1)8 of the former Local Tax Act because the building ledger was nonexistent due to the lack of approval for use.
(hereinafter “instant disposition”) D.
On November 3, 2017, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, and the Tax Tribunal dismissed the Plaintiff’s claim on December 28, 2017.
【Ground of recognition】 The fact that there has been no dispute, Gap 2 through 4, 6, Eul 1's each entry and the purport of whole pleadings
2. An entry in the attached Form of relevant Acts and subordinate statutes;
3. Whether the instant disposition is lawful
A. The plaintiff's assertion that the apartment building of this case is an aggregate building constructed with legitimate building permission obtained from the defendant, and its current status is a house. However, the building register was not prepared only.
Article 11 (1) 8 of the former Local Tax Act is newly established to promote residential stability and housing transaction normalization through relaxation of acquisition tax burden due to housing transaction, and thereafter, it is also recorded in the register under the Registration of Real Estate Act.