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(영문) 서울행정법원 2015.11.26 2015구합66790
취득세등부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. On May 27, 201, the Plaintiff, a school juristic person, obtained donations from the Seocho-gu Seoul Metropolitan Government 157.2 square meters, B large 334.7 square meters, C large 183.6 square meters, D large 206 square meters, and the above E, F ground reinforced concrete building (hereinafter “instant building 1”) and five-story buildings of G ground reinforced concrete reinforced concrete slab bars (hereinafter “instant building”) and five-story buildings of G ground reinforced concrete building (hereinafter “instant building 2”), and registered the establishment of a corporation on May 31, 201.

B. The Plaintiff was exempted from acquisition tax, local education tax, special rural development tax, etc. pursuant to Article 41(1) of the Act on the Restriction of Local Taxes, by reporting that the instant real estate was acquired to use for school business on June 3, 2011.

C. At the time the Plaintiff acquired the instant real estate, the first floor of the instant building: ① Lessee I operating the beauty room of H (the contract date: September 30, 2010; lease deposit: KRW 30 million; KRW 1,485,000: From October 1, 2010 to September 30, 201) and ② Rent K (the contract date: KRW 30 million; the lease deposit; KRW 1,485,000; and the lease deposit from June 15, 201 to June 14, 201) operating a golf appliance store in the name of J (the contract date: from May 26, 2009; the lease deposit; KRW 30 million; the monthly rent: KRW 1,485,00; and the lease deposit period: from June 15, 2019 to June 14, 2010) exist.

On October 26, 2011, the Plaintiff sent to the lessee I, and on March 30, 2012, to the lessee I and K a certificate of the purport that the building may be ordered to be ordered by the lessee I and K. However, I and K refused it on the ground that it is a lessee protected under the Commercial Building Lease Protection Act.

A monthly rent of security deposit for the lease term of an object leased 1: (i) 56 square meters on the first floor of the building 1 on September 30, 2012; (ii) from September 30, 2012 to October 1, 2013, KRW 1.83.61 square meters on the second fifth fifth floor of the building 2, KRW 1.83.61 square meters on September 7, 2012, 2012; and (iii) there is no KRW 56 square meters on September 7, 2012 from October 10 to October 14, 2014.

E. The plaintiff acquired the real estate of this case as follows.

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