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(영문) 의정부지방법원 2018.08.30 2016구합11082
취득세등부과처분취소
Text

1. Acquisition tax on August 10, 2015 and special rural development tax listed in the attached Table 1 attached to the Plaintiff on August 10, 2015.

Reasons

1. Details of the disposition;

A. On April 1, 2013, the Plaintiff implemented a project for the development of a national industrial complex for cultural information (2-1 phase) (hereinafter “industrial complex development project”) on the land located in the territory of the Seodaemun-dong, Jeonju-dong, and obtained authorization of completion on April 1, 2013. The Plaintiff implemented a housing site development project for the housing site development of the Yongsan-dong (hereinafter “housing site development project”) on the land located in the Nowon-dong, Jeonju-dong, and obtained authorization of completion of the phase on December 31, 2013 and the completion of the phase on December 31, 2014.

B. In carrying out each of the instant businesses, the Plaintiff reported and paid KRW 3,94,517,217,798,020 in total, including construction costs, etc. incurred in relation to land within 6,691,088,088 square meters of land (hereinafter “instant land”) due to land category change, as indicated below, by applying the reduction provision of acquisition tax under Article 76(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016).

[Attachment] Housing site development projects, including 164 square meters of 68,845, 845, 645, 885,001 107,378,378,000 (Special Rural Development Tax), 164, 31 December 31, 2013, 725, 725, 301, 735, 735, 749, 781, 5073, 646, 641, 600 (= acquisition tax, 3,40,849, 245, 291, 297, 1648, 165, 1694, 165, 1694, 205, 165, 297, 1694, 204, 167, 167, 2984, 165, 2974, 1974

C. The Defendant, after conducting a tax investigation with respect to the Plaintiff from May 7, 2015 to May 15, 2015, conducted the tax investigation with respect to the Plaintiff and thereafter, paid by the Plaintiff in relation to each business of the instant case (hereinafter “instant charges”).

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