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(영문) 울산지방법원 2017.08.10 2016구합6539
취득세등환급거부처분취소
Text

1. Acquisition tax for the year 2014 owed to the Plaintiff on February 23, 2015 and local education tax for KRW 465,928,30 and KRW 46,592,830.

Reasons

1. Details of the disposition;

A. The Plaintiff is a company that carries on the business of manufacturing automobile parts in 126, as the Ulsan-gu Seoul Metropolitan Government Mosing Industry.

B. On July 30, 2010, Jinjin-gu Seoul Special Metropolitan City (hereinafter “Suljin-gu”) acquired land for factory 29,796.4 square meters in Ulsan-dong, Ulsan-gu, Ulsan-gu, Seoul Special Metropolitan City, and land for factory 25,534.6 square meters in lots from Ulsan-gu, Ulsan-gu, Seoul Special Metropolitan City on July 30, 2010.

After that, the Saenotech newly constructed a building with a total floor area of 8,104.019 square meters in part of the above land, and registered and used it as a factory on January 28, 2013.

The Sajin-Tech was exempted from acquisition tax, etc. on each of the above lands.

C. The above B.

The building area of 5,002 square meters and less than 5,002.52 square meters (hereinafter “instant building”) was newly constructed on each land of the port as the owner of the building. The approval for use was obtained on May 2, 2014.

The Saenotech was exempted from acquisition tax, etc. on the building of this case.

On July 30, 2014, the area of a factory site of 29,796.4 square meters in Ulsan-dong, Ulsan-dong, 981 factory site of 981,79.6 square meters in Ulsan-dong and the area of a factory site of 981,79.6 square meters in Ulsan-dong, Ulsan-dong, 996. It was divided into 25,534.6 square meters in Ulsan-dong, Ulsan-dong, 1394 factory site of 1394 square meters in Ulsan-dong, Ulsan-dong, 1394 factory site of 1394,534.6 square meters in Ulsan-dong, 1394 factory site of 1394 and 1394-1 factory site of Ulsan-dong, Ulsan-dong, 1394-1,36 square meters in Ulsan-dong.

E. On August 11, 2014, the Plaintiff entered into a contract on the purchase of the instant building, the building in question, the factory site in Ulsan-dong, 981-1, 996 square meters (hereinafter referred to as “effective Dong-dong 981-1”) and the factory site in Ulsan-dong 1394, Ulsan-dong 1398 square meters (hereinafter referred to as “Yinsan-dong 1394 square meters”), and the land in question is combined with the land in question 981-1, the land in question, and the instant land and the instant building are combined with each other, and completed the registration of ownership transfer on September 5, 2014.

F. The Plaintiff’s real estate in this case to the Defendant on September 5, 2014.

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