Among the lawsuits in this case, the part of the pre-announcement of cancellation of local tax taxation is dismissed.

The plaintiff's remaining claims are dismissed.

On May 1, 2019, the Plaintiff transferred to Hanam-si B and C (hereinafter “instant housing”) which is the domicile as of May 1, 2019.

On April 2, 2019, the Plaintiff paid local taxes of KRW 5,252,00 for acquisition tax, KRW 525,200 for local education tax, KRW 262,60 for special rural development tax, and KRW 262,00 for rural development tax. On May 7, 2019, the Plaintiff completed the registration of the instant housing as a rental business operator pursuant to Article 5 of the Special Act on Private Rental Housing. Accordingly, on May 9, 2019, upon filing an application for the ex post facto reduction of and exemption from local taxes with the Defendant on May 21, 2019, and received local tax refunds of KRW 5,147,100 for local tax refunds and additional dues from the Defendant.

On March 2, 2020, the Defendant notified the Plaintiff of the following notice of taxation of local tax:

과세예정내역 세목 과세예정일 과세대상 과세사유 취득세 2020. 4. 6. 이 사건 주택 임대 외의 용도로 사용 농특세 2020. 4. 6. 교육세 2020. 4. 6. 과세대상물건 취득일자 취득물건 2019. 4. 2. 이 사건 주택 (토지 5.5586㎡, 건물 19.716㎡) 과세사유 ▷ 위 부동산 취득시 지방세특례제한법 제31조 제1항 제1호에 의하여 취득세를 감면받았으나 2019. 5. 1. 직접 거주한 것으로 확인되어 지방세특례제한법 제31조 제2항에 의하여 감면된 취득세를 추징함. ▷ 감면근거: 지방세특례제한법 제31조 제1항 제1호 ▷ 추징근거: 지방세특례제한법 제31조 제2항 제1호 원고는 2020. 3. 8. 이 사건 소를 제기하였다.

On May 27, 2019, the Plaintiff was notified by the Defendant that the Plaintiff was selected as a beneficiary of housing benefits.

However, the Plaintiff raised an objection as it actually did not receive any money from the Defendant. On July 11, 2019, the Defendant paid the Plaintiff rent, repair and maintenance expenses, and other goods necessary for residential stability. The instant housing is owned by the Plaintiff and completed around March 2019.