1. The plaintiff's claim is dismissed.

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

Details of the disposition

On December 3, 2013, the Plaintiff purchased each real estate (hereinafter “instant real estate”) as indicated in attached Form 1 “the indication of real estate” at the Busan District Court B’s auction procedure, at KRW 1,410,000,000.

Article 11(1)7(b) of the Local Tax Act provides the Defendant with the purchase price of KRW 1,410,000,000 as its tax base.

By applying 40/1,00 of the acquisition tax rate according to the item, 56,40,000 of the acquisition tax, 2,820,000 of the special rural development tax, and 5,640,00 of the local education tax, and 64,860,000 of the total amount.

On October 5, 2018, the Plaintiff filed a request for correction (hereinafter referred to as “instant request for correction”) with the Defendant, on the ground that the acquisition of real estate by a successful bid constitutes original acquisition, by applying Article 11(1)3 of the Local Tax Act to KRW 20,304,00 among the acquisition tax, etc. already reported and paid by applying Article 28/1,00 of the acquisition tax rate under Article 11(1)3 of the Local Tax Act (=acquisition tax amounting to KRW 16,920,00 for local education tax of KRW 3,384,00).

On November 14, 2018, the defendant rejected the plaintiff's request for correction on the ground that the acquisition of real estate by auction constitutes acquisition by succession.

(hereinafter “instant disposition”). The Plaintiff appealed and filed an administrative appeal with the Tax Tribunal on December 6, 2018, but the Tax Tribunal dismissed the Plaintiff’s claim on March 13, 2019.

【Ground of recognition” without any dispute, Gap evidence Nos. 1 through 5, Eul evidence Nos. 1-1 through 3-3, and the plaintiff’s assertion as to the purport of the whole pleading constitutes original acquisition since the plaintiff’s assertion as to the plaintiff’s assertion as to the purport of the whole pleading does not succeed to the limitation of previous rights and defects. Thus, the plaintiff acquired the real estate of this case by a successful bid and on the premise that the above acquisition by succession is the acquisition by succession.

The acquisition tax shall be KRW 56,400,00, KRW 2,820,00 for special rural development tax, KRW 5,640,00 for local education tax, and KRW 64,860,00 for total amount of KRW 64,860 for acquisition tax, applying 40/1,00.