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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. In addition to the Plaintiff’s establishment and objective business, the Plaintiff was established on August 6, 1990 and engaged in manufacturing and wholesale and retail business of sanitary equipment at the location of its head office, and the Plaintiff added the accommodation business to the purpose business on May 28, 2013, which was immediately before acquiring the building of approximately 444 square meters and its ground (ground 1st and ground 7th floor) (hereinafter “instant real estate”).
B. On May 21, 2013, the Plaintiff purchased the instant real estate in KRW 2.2 billion from B, and completed the registration of transfer of ownership with respect to the instant real estate in the Plaintiff’s future on May 31, 2013. The Plaintiff, on May 31, 2013, operated a mutual accommodation business with the trade name “CMour” after completing business registration as indicated below, and reported the closure of business on November 8, 2013.
3) On April 25, 2014, the Plaintiff runs the lodging business with the trade name “D” after completing business registration by changing only the category of hotel as indicated in the list as seen earlier. (c) The Plaintiff’s imposition and notice of acquisition tax, etc. (i) May 31, 2013 to the Defendant on December 26, 2013, amended by Act No. 12118, Dec. 26, 2013.
(a) The same shall apply;
(2) On December 5, 2013, the Defendant: (a) reported acquisition tax calculated by applying the general tax rate of acquisition tax under Article 11(1)7 (b); and (b) reported the local education tax of KRW 90,04,800 calculated based thereon; and (b) paid each of the said money to the Plaintiff on December 5, 2013; (b) deeming that the Plaintiff acquired the instant real estate and installed a branch in Incheon Metropolitan City, which is a large city, to operate a lodging business; and (c) calculated by applying the heavy taxation rate of acquisition tax under Article 13(2)1 of the former Local Tax Act by voluntarily subtracting the amount of tax filed by applying the aforementioned general tax rate (including additional tax of KRW 11,73,250); and (d) imposed and collected the local education tax of KRW 18,55,290 (including KRW 545,690).