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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 20, 2012, the Plaintiff, an agricultural company under the Act on Fostering and Supporting Agricultural and Fisheries Enterprises, was exempted from acquisition tax, etc. pursuant to Article 11(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation Act”) by receiving an investment in kind from C with a total of 17,862 square meters of six parcels, other than 358 square meters (hereinafter “each of the instant lands”), including Gangwon-gun-gun, Gangwon-do, Gangwon-do, Seoul Special Metropolitan City (hereinafter “instant land”).
B. On February 10, 2013, the Plaintiff rescinded the agreement with C to make an investment in kind (hereinafter “instant investment in kind”) and completed registration of cancellation of ownership transfer registration completed in the future of the Plaintiff on March 11, 2013.
C. On August 2, 2013, the Defendant rendered each disposition imposing acquisition tax on each of the instant lands exempted prior to the deeming that “the Plaintiff acquired each of the instant lands for at least two years, and cancelled the registration of ownership transfer on the grounds of cancellation of agreement under the investment-in-kind agreement, and this constitutes “where the Plaintiff is not used directly for the relevant purpose until one year passes from the acquisition date, or where it is sold, donated, or used for other purposes when the period used directly for the relevant purpose is less than two years,” as prescribed by Article 94 of the former Restriction of Special Local Taxation Act, which provides for the collection of acquisition tax exempted from the imposition of acquisition tax.”
(hereinafter “instant disposition”) D.
On October 30, 2013, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s claim on January 6, 2014, and the Plaintiff was notified of the dismissal decision on January 8, 2014.
[Ground of recognition] The fact that there is no dispute, Gap's 1 through 4, 6, and 7's statements and arguments are all made.