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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 October 12, 201, Iscape Co., Ltd. entered into an annual payment agreement with the Busan Urban Corporation, with the content that the sales price is paid in six or more installments over two or more years, on the sales price of KRW 6,286,698,90,00 in a unit of 11,610 square meters of land (factory site) located in the Gangseo-gu Industrial Complex of Gangseo-gu Busan Metropolitan City (hereinafter “instant land”).
B. Since then, on January 24, 2014, the Plaintiff merged the EP, and entered into a new agreement with the Busan Urban Corporation to change the purchaser’s name of the instant land to the Plaintiff, and finally paid the said annual installments on February 20, 2014.
C. Meanwhile, the instant land is an industrial site located within an industrial complex under the Industrial Sites and Development Act, and constitutes an object of exemption from acquisition tax pursuant to Article 78(4)2(a) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same), and the Plaintiff filed an application for the return of the instant land to the Busan Jinhae Free Economic Zone Authority on June 11, 2014, filed an application for the said disposition on the grounds of business deterioration, etc., and the said exemption from acquisition tax was exempted. The Defendant filed a return on and paid acquisition tax by paying acquisition tax of KRW 257,935,150; KRW 12,896,750; KRW 25,79,793,510,510, the total acquisition tax of the instant land as the tax base.
(B) As the sale price of the instant land was finally adjusted to KRW 5,906,120,620, the Plaintiff received a refund of KRW 25,215,160 among the paid tax amount.
Since then, as the instant land was not disposed of, the Plaintiff again filed an application with the Busan High Sea Free Economic Zone Authority for the withdrawal of the application for the above return return, on April 17, 2015, and on April 20, 2015, upon receipt of the said application, requested the Defendant to refund acquisition tax, etc. already paid to the Defendant.
E. As to this, the Defendant acquired the instant land within 60 days from February 20, 2014.