beta
Text
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 February 7, 2014, the Plaintiff prepared a sales contract for land purchase (hereinafter “instant sales contract”) with the content that the Plaintiff purchases 4,165 square meters of land C in Seo-gun, Chungcheongnam-do (hereinafter “the instant land 2”). On the 14th of the same month, the Plaintiff paid the Defendant KRW 22,540,00 in total, including acquisition tax of KRW 19,60,000, local education tax of KRW 1,960,000, local education tax of KRW 1,960,000, and special rural development tax of KRW 980,000. On the 17th of the same month, the Plaintiff completed the registration of ownership transfer with regard to the instant land 2 as the grounds for registration.
B. However, the subject matter of sale, which the Plaintiff was seeking to purchase from B, is not the instant land, but the subject matter of sale is part of the area of 642 square meters, the E prior 649 square meters, and the C Forest land 4,165 square meters (hereinafter collectively referred to as “instant land”). Accordingly, on February 27, 2014, the Plaintiff filed for the cancellation of the registration of ownership transfer on the ground of the cancellation of agreement with respect to the instant land No. 2 on the grounds of the cancellation of agreement.
C. After that, on February 16, 2015, the Plaintiff filed a request for correction with the Defendant for the refund of acquisition tax and special rural development tax corresponding thereto, claiming that the acquisition subject to acquisition tax cannot be deemed to have been acquired as to the land No. 2 in this case. However, on March 13, 2015, the Defendant rendered a disposition rejecting the said request for correction (hereinafter “instant disposition”) on the ground that “the first reported tax base and calculated tax amount are not reported in excess of the tax base and amount to be reported, so it is not subject to determination or request for correction pursuant to Article 51(1)1 of the Framework Act on Local Taxes.” In addition, the instant disposition is not subject to determination or request for correction pursuant to each subparagraph of Article 51(1)2 and (2) of the Framework Act on Local Taxes.”
[Ground of recognition] Facts without dispute, Gap evidence 1-3, Gap evidence 5 and 6, and all pleadings.