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(영문) 서울행정법원 2015.10.08 2015구합62644
취득세등 부과처분 취소
Text

1. The acquisition tax of the Defendant on February 4, 2014, 669,068,610 won, special rural development tax of 28,614,570 won, and local education tax of 62,067.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation established on May 19, 2001 for the purpose of selling real estate by proxy and selling new housing, etc., and is a company that newly constructs and sells multi-family housing at the KRW 441, Dong-dong, Dongjak-gu, Seoul (hereinafter “instant project”).

B. On April 10, 2012, the Plaintiff: (a) acquired acquisition tax of KRW 210 billion; (b) reported and paid acquisition tax of KRW 8,419,631,050; (c) local education tax of KRW 841,963,100; and (d) reported and paid KRW 9,681,237,410,00,000, totaling KRW 441,963,100, and special rural development tax of KRW 419,643,260,00.

C. As a result of the tax investigation conducted by the Defendant, the Plaintiff, a specialized company for the purchase of the instant land, established Bluk Pison Pream Co., Ltd. (hereinafter “instant limited company”). The instant limited company raised funds by issuing corporate bills (as set Baked CCP, abbreviated ABCP, hereinafter “instant corporate bills”), and the Plaintiff received loans of KRW 240 billion from the instant limited company and paid interest of KRW 12,268,054,794 in advance, the Plaintiff reported and paid acquisition tax, etc. by including only KRW 346,586,301 out of the interest, as the acquisition tax base, only KRW 11,921,468,493, and KRW 9,61,000,000, the total amount of the land trust proceeds and transfer fees, and KRW 706,708,705,7967,7085,297,7067,7196,707,75,2967,7,707.

On February 18, 2014, the Plaintiff filed an appeal with the Tax Tribunal seeking revocation of the disposition of acquisition tax, etc. on February 4, 2014, and the Tax Tribunal omitted interest on March 5, 2015.

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