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(영문) 서울행정법원 2015.06.26 2014구합17159
취득세등부과처분취소
Text

1. Acquisition tax of 20,916,850 won, registration tax of 8,156,640 won, and special rural development tax of 2,091, which the Defendant paid to the Plaintiff on August 19, 2013 by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff, as an educational foundation established under the Private School Act on May 16, 1950, acquired ownership by constructing a 6th floor building (hereinafter “instant building”) on the ground of 295-1, Gangdong-gu, Gangdong-gu, Seoul on February 6, 2009, and completed registration of the instant building on July 22, 2009 by reporting that “The instant building was acquired to use it as a teacher of the Han River Information High School operated by the Plaintiff,” and completed registration of the instant building on July 28, 2009, pursuant to the main sentence of Article 107, the main sentence of Article 127, the main sentence of Article 127, and Article 260-3(1) of the former Local Tax Act (hereinafter “former Local Tax Act”), and all acquisition tax, local education tax, special rural development tax (hereinafter “acquisition tax, etc.”).

B. On March 1, 2012, the Plaintiff, a marriage-oriented company, is a foreign company (hereinafter “foreign company”).

(2) On July 25, 2013, the Defendant entered into a lease agreement with each week, Sundays, monthly rent of KRW 500,000 for part of the first floor of the instant building. From March 24, 2012 to June 22, 2013, the Defendant permitted the non-party company to use the sixth floor of the instant building as a wedding place, and paid KRW 300,000 to the non-party company each time a marriage ceremony is opened. (2) On the sixth floor of the instant building on July 25, 2013, the Defendant was found to have installed a wedding, waste bags, and a new unit room. (3) On the process of confirming the process, the Defendant obtained the Plaintiff’s submission of the lease agreement and use permit as stated in the instant paragraph (1) from the Plaintiff’s side of the instant building, including the Plaintiff’s main tax on August 16, 2013.

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