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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On June 29, 2007, the Plaintiff completed the registration of ownership transfer on the ground of the exchange as of June 8, 2007 with respect to Non-Party B’s (hereinafter “instant real estate”) No. 1 of Gangnam-gu Seoul Metropolitan Government Group C’s underground floor (hereinafter “instant real estate”). On the same day, the Plaintiff reported acquisition tax amounting to KRW 33,99,870 and special rural development tax to the Defendant.
B. On September 10, 2007, the Defendant notified the Plaintiff of acquisition tax of 34,428,260 won and special rural development tax of 3,442,810 won (including additional tax).
(hereinafter collectively referred to as “instant acquisition tax, etc.” and the duty payment notice of the instant acquisition tax, etc. is referred to as “instant disposition”).
C. On July 17, 2015, the Plaintiff: (a) was the Defendant; (b) was merely the title trustee of the instant real estate; (c) was the actual owner of the instant real estate; and (d) rendered a decision to revoke the instant disposition on June 19, 2015, as a result of filing an application for grievance settlement on the transfer income tax imposed on the Plaintiff related to the transfer of the instant real estate (transfer to Nonparty E, July 2, 2008); (c) the Plaintiff changed the taxpayer to D; and (d) submitted an application to request the Plaintiff to refund the already paid acquisition tax, etc.
(hereinafter “instant application”)
D. On August 7, 2015, the Defendant sent a reply (hereinafter “instant reply”) to the effect that “The Plaintiff acquired the instant real estate on grounds of exchange on June 29, 2007 and transferred the ownership thereof, and thus, the liability to pay acquisition tax was duly established, and the right to local tax refunds was extinguished if it is not exercised for five years from the time it can be exercised.”
[Ground of recognition] Facts without dispute, Gap evidence 2 through 5, Eul evidence 1-1 and 2, the purport of the whole pleadings
2. The Plaintiff’s assertion of this case is non-party.