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(영문) 서울행정법원 2015.11.27 2015구합62965
취득세등부과처분취소
Text

1. Acquisition tax, on February 10, 2014, which the Defendant had against the Plaintiff Siungdong Complex Development Francul Co., Ltd. on February 10, 2015,384.

Reasons

1. Details of the disposition;

A. On August 25, 2009, Plaintiff Siungdong Complex Development PPV was a project financial investment company established pursuant to Article 51-2(1)6 of the Corporate Tax Act on August 25, 2009, and on the 31st day of the same month, the land of the 113-119 and the 12thm2 lot (82,630.6m2, hereinafter “the 1st land”).

3,850,00,00 won calculated by applying 50% reduction and exemption pursuant to Article 120(4) of the Restriction of Special Taxation Act with acquisition price of KRW 3,850,00,000, registration tax of KRW 385,00,000, local education tax of KRW 770,000, and KRW 8,85,000,000. 2) The Defendant reported and paid the Seoul Special Metropolitan City tax of KRW 305,00,000 to KRW 30,000,000, KRW 385,000,000, and KRW 30,000,000 to KRW 385,00,000,000 as the tax base for local education tax of KRW 50,000,00,000 to KRW 380,000,000,000,000,000,000.

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