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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs acquired shares of 1/2 of each of the respective real estate listed in the separate sheet No. 1 and paid each acquisition tax and local education tax to the Defendants on each report date listed in the same list. The tax base of each of the acquisition values listed in the same list is an amount based on the ratio of 1/2 of each acquisition value, and the tax rate is based on each acquisition value under Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”).
B. On the date of each request for correction listed in the separate sheet No. 1, the Plaintiffs filed a request for correction with the Defendants for each acquisition tax already filed and paid by the Plaintiffs, and the tax rate shall be based on the value of each acquisition share of the Plaintiffs, not each acquisition value listed in the same list as the tax base, i.e., the amount according to the ratio of 1/2 shares of each acquisition value, and each request for correction is made pursuant to Article 11(1)8 of the former Local Tax Act. However, the Defendant issued a disposition rejecting each request against the Plaintiffs on the date of
[Reasons for Recognition] There is no dispute, each entry of Gap evidence 1 through 4 (including paper numbers) and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. Article 11(1)8 of the former Local Tax Act provides that each tax rate shall apply based on the value at the time of acquisition pursuant to Article 10. The value at the time of acquisition is determined as the tax base for acquisition tax in cases where a house is jointly acquired pursuant to Article 11(2). Thus, the value of the shares acquired is determined as the tax base for acquisition tax. Thus, “value at the time of acquisition pursuant to Article 10” should be interpreted as the value of shares acquired by co-owners as the tax base for acquisition
Therefore, the instant disposition is unlawful on a different premise.