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(영문) 인천지방법원 2021.02.05 2020구합50908
취득세등부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. The following facts as to the circumstances of the disposition are not disputed between the parties, or acknowledged in full view of the purport of the entire pleadings in Gap evidence Nos. 1, 2, 5 through 9, and Eul evidence Nos. 6-1 through 4:

A. On March 2, 2012, the Plaintiff is a company established in division from C organizations pursuant to Article 134-2 of the former Act (amended by Act No. 12950, Dec. 31, 2014) in order to support the economic activities of agriculture and associations, promote the improvement of their economic status, and contribute to the interest of agriculture and the association.

B. On August 27, 2015, the Plaintiff entered into a sales contract with the Korea Land and Housing Corporation (hereinafter “LH Corporation”) with KRW 44,53,00 square meters (hereinafter “instant land”) for the purchase price of KRW 53,00,00 in Bupyeong-gu, Seocheon-gu, Seoul (hereinafter “instant land”) planned to be created within D, and paid the purchase price in 11 installments from August 27, 2015 to August 27, 2020. However, on February 4, 2016, the Plaintiff completely paid the purchase price to LH Corporation after settling advance payment at a discount.

LH Corporation approved the use of land to the Plaintiff on December 22, 2016.

(c)

Article 71(2) of the former Restriction on Local Tax Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same) provides that a person who intends to directly operate a logistics business in a logistics complex under Article 71(2) of the former Restriction on Local Tax Act shall be exempted from acquisition tax, special tax in farming and fishing villages, and local education tax (50% 50%) under Article 71(4) of the former Restriction on Special Cases on Local Tax, and Article 71(4) of the former Ordinance on Special Cases on Local Tax Reduction and Exemption (amended by Ordinance No. 5196, May 17, 2016) that provides for reduction and exemption of acquisition tax, and Article 71(2) of the former Restriction on Local Tax Reduction and Exemption (amended by Ordinance No. 5196, May 17, 2016).

(d)

On the other hand, public officials belonging to the defendant on February 2017.

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