1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On March 3, 2016, the Plaintiff acquired 18 households of aggregate buildings located in B (hereinafter “each of the instant buildings”) at the auction procedure for KRW 1,890,00,000, and paid acquisition tax by the Defendant on the premise that Article 11(1)7 (b) of the Local Tax Act applies to the acquisition tax rate of KRW 75,60,00, local education tax, KRW 7,560,00, and KRW 3,780,000 (hereinafter “the instant acquisition tax, etc.”).

On December 18, 2017, the Plaintiff filed a request for reduction or exemption of acquisition tax, etc. of this case on the ground that the acquisition price of each building of this case at the time of acquiring each building of this case shall be applied to 1% acquisition tax rate of 600 million won or less from the commercial transaction of housing, but on December 28, 2017, the Defendant issued a disposition to reject such request on the ground that “each building of this case is subject to registration license tax of 2% pursuant to Article 28(1)1(b) of the Local Tax Act and acquisition tax is imposed upon approval for use of the building and applying the base rate of 2% pursuant to Article 15(2)7 of the Local Tax Act and Article 30(2)5 of the Enforcement Decree of the Local Tax Act, and the initial return and payment of acquisition tax is justifiable. In addition, housing subject to the housing transaction tax rate under Article 20(1)6 of the Enforcement Decree of the Local Tax Act is recorded in the building ledger as a house, and the said goods do not exist.”

On the other hand, each of the instant buildings was registered by subrogation on February 26, 2009 by creditors of C, the former owner, before completion of the construction. The registration of ownership was stated in the title section of “one building indication” of the entire certificate of registered matters, as “multi-family housing of the steel reinforced concrete structure (refinite concrete slope), concrete slope, roof, etc.” and the remaining construction was completed by the Plaintiff on June 16, 2017, and the building register was prepared on the same day after obtaining approval for use on the same day.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 4, 5, Eul evidence Nos. 1, 2, 4 through 6, and all pleadings.