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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On September 28, 2012, the Plaintiff (the Plaintiff was changed from B to A on November 27, 2017) was a corporation established to engage in the clothing and miscellaneous manufacturing business, clothing, miscellaneous, wholesale and retail business, etc. on September 28, 2012, and obtained confirmation from C Fund on October 16, 2014.
B. On November 30, 2015, the Plaintiff acquired the instant real estate by combining the said land and buildings with a size of 195 square meters in Dongdaemun-gu Seoul Metropolitan Government 195 square meters, E large 337 square meters, F large 93 square meters, G large 205 square meters, and 10 square meters prior to H, and eight-story neighborhood living facilities on the said land (hereinafter “instant real estate”). On November 30, 2015, the Plaintiff paid 75/100 of acquisition tax on the property for business acquired by the small and medium venture enterprise within four years from the date of its establishment (amended by Act No. 13637, Dec. 29, 2015; hereinafter “Special Local Taxation Restriction Act”) to have the small and medium venture enterprise reduce or exempt acquisition tax pursuant to Article 58-3(1)2 of the former Restriction of Special Local Taxation Act (hereinafter “Special Local Taxation Restriction Act”).
Then, Article 58-3(1)2 of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016) shall apply to the extension of the building portion among the instant real estate on February 2, 2016, and the Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27
Pursuant to Article 58-3(1)2, acquisition tax was reduced by 75/100, 214,600 won, local education tax was paid by 23,410 won, and special rural development tax was paid by 247,760 won.
C. From March 30, 2016 to April 15, 2016, the Defendant: (a) deemed that the establishment of the Plaintiff did not constitute “business start-up” after providing the Plaintiff with local tax guidance and inspection; and (b) deemed that the establishment of the Plaintiff does not constitute “business start-up”; (c) acquisition tax of 628,05,360 won; (d) local education tax of 94,038,270 won; (d) special rural development tax of 15,786,40 won; (e) acquisition tax of 90,583,960 won; (e) additional tax of 8,86,610 won; and (e) additional tax of 1,491,81, and special rural development tax of 838,842.