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1. Revocation of a judgment of the first instance;
2. The Defendant’s duty payment notice of acquisition tax (real estate) against the Plaintiff on October 13, 2014.
Reasons
1. Details of the disposition;
A. On January 24, 201, the Plaintiff entered into a contract with the Korea Land and Housing Corporation (the headquarters in Busan Metropolitan City) to purchase KRW 24,690,00,000 for the right to acquire a total of KRW 113,380 square meters (hereinafter “instant land”) in the construction site in the Busan Metropolitan City-dong site development project area, Busan Metropolitan City, Seo-gu, Busan Metropolitan City, 38.32,380 square meters, two block 41,480 square meters, three block 39,520 square meters (hereinafter “instant land”). On February 28, 201, the Plaintiff agreed to purchase KRW 24,690,000 for the purchase price and KRW 24,50,000 for the instant land; on February 28, 2011, with the Korea Land and Housing Corporation to succeed to the above rights and obligations of the Korea Land and Housing Corporation (hereinafter “the instant contract”) and paid KRW 750,701,7500,7.7500
B. The acquisition tax rate on the instant land was changed from 20/1,00 to 40/1,000 of the value of the acquired article as a result of the amendment of the Local Tax Act (amended by Act No. 10416, Dec. 27, 2010) on December 27, 2010 [the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter “former Local Tax Act before the amendment”).
(1) Article 112(1) of the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter “former Local Tax Act”)
() Article 11(1)7(b) of the former Local Tax Act (amended by the Defendant on May 27, 2011) applies 40/1,00 of the tax rate of 24,690,000,000 of the land of this case, and the Plaintiff submitted to the Defendant a registration statement on acquisition tax of KRW 1,135,740,00 of the total amount of KRW 98,760 of the local education tax (=9,760,000 of the acquisition tax of this case) calculated as the tax base, ① acquisition tax of KRW 987,60,000 of the land of this case, ② special rural development tax of KRW 49,380,760,000 of the total amount of KRW 1,135,740,000 of the local education tax (=987,600,000,000
(hereinafter “instant reporting act”). C.
However, despite the instant reporting act, the Defendant belongs to the Defendant.