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1. Acquisition tax imposed on the Plaintiff on March 10, 2017 by the Defendant on the Plaintiff on March 10, 2017: KRW 235,393,440; Local education tax 8,240; and special rural development tax 18,316.
Reasons
1. Details of the disposition;
A. On November 25, 2010, the Plaintiff reported and paid KRW 26,093,000, acquisition tax calculated by applying the general tax rate under Articles 112(1) and 273-2 of the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter the same) by acquiring KRW 2,609,000, special rural development tax, 7,827,90,00, which is calculated by applying the general tax rate under Articles 273-2 of the former Local Tax Act.
B. On July 13, 2015, the Defendant sent an official door indicating the removal of the relevant part to the Plaintiff on the ground that the Plaintiff had extended the area of 13.1 square meters of the instant apartment building without permission. On the other hand, on August 4, 2015, the Defendant reflected it in the aggregate building ledger of the instant apartment building and indicated it as an unlawful building.
Since then, the plaintiff removed the relevant part, the defendant removed the marking of the non-compliant building on March 9, 2017.
C. On March 10, 2017, the Defendant imposed and notified the Plaintiff of KRW 235,393,440, local education tax, special rural development tax, KRW 8,240, KRW 18,316,620, additional tax, KRW 89,240, and KRW 720,720 on the ground that the instant apartment was located in a high-class house under Article 112(2)3 of the former Local Tax Act (including the standard area exceeding 245 square meters) within five years after the acquisition thereof.
(hereinafter “instant disposition”) D.
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on June 7, 2017, but the Tax Tribunal dismissed the appeal on January 9, 2018.
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 4, 6, 7, Eul evidence Nos. 3, 8, 9 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. Whether the instant disposition is lawful
A. The summary of the Plaintiff’s assertion 1 is that of the instant apartment building around May 201.