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Reasons
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(영문) 광주고등법원 2017.09.07 2017누3020
취득세등부과처분취소
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1. Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke below shall be revoked.

Defendant.

Reasons

1. Details of the disposition;

A. From November 14, 2014 to April 2, 2015, the Plaintiff shall newly construct a luminous driving test site.

1. The land indicated in the tax list column (hereinafter “instant land”) was purchased and acquired.

B. Upon filing a acquisition tax return on the instant land with the Defendant, the Plaintiff filed an application for reduction of or exemption from acquisition tax, etc. on the ground that the instant land constitutes “real estate acquired by a scientific research organization to use directly for its unique duties” under Article 45(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) and was exempted from acquisition tax, local education tax, and special rural development tax on the instant land by the Defendant

C. On March 28, 2016, the Defendant notified the Plaintiff that the instant land does not constitute grounds for reduction or exemption under Article 45(1) of the former Restriction of Special Local Taxation Act, and thus, notified the Plaintiff that the instant land would be subject to imposition of acquisition tax, local education tax, and special rural development tax.

Therefore, the plaintiff filed a request for pre-assessment review of local tax, but the Jeonnam Do governor decided not to adopt the plaintiff's request on May 10, 2016.

The defendant shall attach attached Form to the plaintiff on May 12, 2016

1. As indicated in the list of taxation, acquisition tax was KRW 68,682,960 on the instant land (i.e., the principal tax was KRW 52,03,640; KRW 10,406,690; KRW 6,242,630); and local education tax was KRW 4,412,320 (i.e., the principal tax was KRW 3,945,450; KRW 466,870; KRW 3,621,350 (i.e., the principal tax was KRW 3,230,570; KRW 390,780).

[Reasons for Recognition] Facts without dispute, Gap's statements in Gap's 1 to 3, 19, 20 evidence (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1 Article 45(1) of the former Restriction of Special Local Taxation Act.

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