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1.(a)
The Defendant’s additional tax of KRW 46,421,710, and the local education tax of KRW 2,453,950, respectively, imposed on Plaintiff B on September 11, 2013.
Reasons
1. Details of the disposition;
A. On May 17, 2012, the Plaintiffs newly built 42 households of urban-type residential housing (a total floor area of 1,11.4 square meters, hereinafter “instant real estate”) on the ground of Mapo-si, Mapo-si, Gunpo-si, and obtained approval for use, and completed registration of initial ownership on June 15, 2012, respectively.
B. On June 13, 2012, the Plaintiffs were exempted from acquisition tax by applying for reduction of or exemption from real estate acquired by a rental business operator for lease pursuant to Article 31(1)1 of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter “Special Local Taxation Restriction Act”).
C. The Plaintiffs registered as a rental business operator of the instant real estate (42 households) on May 14, 2013.
Since then, the Defendant confirmed that the Plaintiffs did not register as a rental business operator under Article 6 of the former Rental Housing Act (amended by Act No. 11690, Mar. 23, 2013; hereinafter “Rental Housing Act”) within 60 days from the date of acquisition of the instant real estate.
E. Accordingly, the Defendant, on the ground that the Plaintiffs did not register as a rental business operator within 60 days from the date of acquisition of the instant real estate, and that the Plaintiff did not pay the tax amount reduced or exempted within 30 days from the date of the cause, notified the Plaintiffs of the advance notice of imposition of acquisition tax, etc. on June 14, 2013, and on September 11, 2013, the Plaintiffs paid acquisition tax calculated by applying the tax base of KRW 1,241,86,575, as at the time of the initial application for local tax reduction or exemption, KRW 46,421,710, local education tax, KRW 2,453,950 (including additional tax), indicating the taxpayer as “A and 1, and served the Plaintiff’s address as “A” (as seen earlier, the above disposition of imposition cannot be deemed to exist under the service of the tax payment notice, but the Plaintiffs paid acquisition tax on December 2, 2013, etc. to the Defendant.
F. The Plaintiffs are dissatisfied with the instant disposition.