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1. Acquisition tax imposed on the Plaintiff on April 14, 2014 by the Defendant, KRW 23,189,310, local education tax, KRW 2,139,020, and special rural development tax.
Reasons
1. Details of the disposition;
A. On October 12, 2011, the Plaintiff purchased 101 to 103 of the Daejeon-gu Daejeon High Ground B, 201 to 204 (hereinafter “instant real estate”) from C, in a lump sum, KRW 2.50 million (hereinafter “instant sales contract”). On October 12, 201, the Plaintiff filed a non-taxation report on acquisition tax and other local taxes on the ground that it is real estate to be directly used for religious facilities on October 13, 201, and the Defendant exempted the Plaintiff from acquisition tax under the proviso to Article 50(1) of the former Restriction of Special Local Taxation Act (Amended by Act No. 11138, Dec. 31, 2011; hereinafter “former Restriction of Special Local Taxation Act”).
B. After that, on May 15, 2013, the Plaintiff leased the entire two underground floors among the instant real estate to D (hereinafter “instant lease”), and the Defendant issued each imposition of acquisition tax of 23,189,310 won, local education tax, 2,139,020 won, special rural development tax, and special rural development tax of 1,159,40 won, on the ground that the Plaintiff did not directly use the instant real estate for the use of a church for at least two years due to the instant lease.
(hereinafter “instant disposition”). C.
The Plaintiff dissatisfied with the instant disposition and filed an objection on May 22, 2014, but the Daejeon Metropolitan City Mayor dismissed the said objection on July 29, 2014. The Plaintiff filed an appeal with the Tax Tribunal on August 12, 2014, but the Tax Tribunal dismissed the said appeal on December 11, 2014.
[Ground of recognition] The fact that there is no dispute, Gap's 2 through 4, 7, Eul's 1 through 3 (including spot numbers, if any; hereinafter the same shall apply), and the purport of whole pleadings
2. Whether the disposition is lawful;
A. The actual contract date of the instant sales contract for the Plaintiff’s assertion is below the sales contract on September 1, 201, which was submitted by the Plaintiff to the Defendant.