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1. Of the instant lawsuit, acquisition tax amounting to KRW 13,857,440, and special rural tax amounting to KRW 1,385,740, which the Defendant rendered to the Plaintiff on January 2, 2015.
Reasons
1. Details of the disposition;
A. On March 22, 2012, the Plaintiff purchased the 1,028m2 of the Daegu-gu parking lot B from the Daedong-gu, Daegu-gu, Seoul-gu (hereinafter “instant 1”) and completed the registration of ownership transfer on March 29, 2012.
B. On May 31, 2014, the Defendant selected 4,010 square meters of land for C as a comparative standard for the instant land (hereinafter “the instant standard land”) and decided and publicly announced the individual land price as of January 1, 2014 as KRW 550,000 per square meter (hereinafter “instant disposition”).
C. On November 18, 2014, the land category of the instant case was changed to a site. D.
On January 2, 2015, the Plaintiff reported and paid acquisition tax of KRW 13,857,440 and special rural tax of KRW 1,385,740 on the increased amount due to the change of land category of the instant land.
【Grounds for Recognition】 The descriptions of Evidence Nos. 1, 2, 6, 7, and Nos. 4 and 5, and the purport of the whole pleadings
2. On January 2, 2015, the Plaintiff’s claim for revocation of the disposition imposing acquisition tax and special tax on agricultural and fishing villages among the instant lawsuit is lawful, and on the premise that the Defendant imposed acquisition tax and special tax on the increased amount due to the change of land category of the instant land on the Plaintiff on January 2, 2015.
As a matter of principle, acquisition tax and special taxation in agricultural and fishing villages are taxes on the method of return and payment, in principle, tax liability is determined specifically by the taxpayer’s act of setting tax base and amount of tax and the tax authority’s separate disposition of taxation is nonexistent, and upon the introduction of a request system for correction under the Framework Act on Local Taxes (amended by Act No. 10219, Mar. 31, 201; effective January 1, 201) the former Local Tax Act (amended by Act No. 10221, Mar. 31, 201; and deleted Article 72(1) of the former Local Tax Act (amended by Act No. 10221, Jan. 1, 201) and thus, it cannot be deemed as a disposition of acquisition tax and other taxes.