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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. Plaintiff A is a trade name called “C”, and Plaintiff B is a person who engages in the housing construction and sales business under the trade name of “D”.
B. On August 26, 2013, the Plaintiffs agreed with the Seoul Housing and Urban Corporation (hereinafter “G Corporation”); Plaintiff A agreed to construct a multi-family housing (urban-type residential housing) with an exclusive area of 60 square meters or less in the site of Gangnam-gu Seoul, Dongdaemun-gu, Seoul; Plaintiff B agreed to newly construct a multi-family housing (urban-type residential housing) with an exclusive area of 60 square meters or less in the site of Seoul, Gangnam-gu, Seoul; and Plaintiff B agreed to collectively sell the instant building to G Corporation (hereinafter “the instant building”).
(hereinafter referred to as “this case’s agreement”). (c)
After constructing the instant building on December 27, 2013, the Plaintiffs obtained approval for use from the Defendant. At that time, Plaintiff A filed a return on acquisition tax and local education tax totaling KRW 9,91,970 (i.e., acquisition tax and KRW 9,451,870, and KRW 540,100; hereinafter “acquisition tax”) with the tax base of KRW 337,56,890 as to the instant building (i.e., acquisition tax and local education tax totaling KRW 9,451,87,210; hereinafter the same shall apply). Plaintiff B filed a return on acquisition tax and local education tax totaling KRW 11,887,270 with the tax base of KRW 401,597,210 as the reported amount (= acquisition tax and KRW 11,244,720 as local education tax, KRW 642,550 as well as the acquisition tax of the Plaintiffs).
However, in the process of filing the instant acquisition tax, the Plaintiffs filed an application for reduction or exemption of the acquisition tax of this case with the Defendant on the ground that “the instant building was constructed for the purpose of sale, and thus constitutes reduction or exemption of acquisition tax under Article 33(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014) (hereinafter “instant dispute”).
E. After December 30, 2013, the Plaintiffs sold the instant building to G Corporation KRW 2,805,500,000 (i.e., Plaintiff A’s portion 1,257,000,000, Plaintiff B, and KRW 1,548,50,000), and G Corporation around that time.