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(영문) 전주지방법원 2015.05.13 2014구합1274
취.등록세 부과처분 취소
Text

1. The Defendant’s taxation disposition on December 11, 2012 against the Plaintiff is revoked.

2...

Reasons

1. Details of the disposition;

A. The Plaintiff is a religious corporation established to acquire, maintain, and manage the property of the Korea Disabled Veterans Association.

B. On July 2, 2007, the Plaintiff purchased a house of 845,400 square meters and 183.8 square meters on the same ground as indicated in the purchase real estate and the details of taxation on the purchase, and completed the registration of ownership transfer as to the purchased real estate on July 10, 2007.

C. The Plaintiff filed an application with the Defendant for non-taxation, including acquisition tax, on the ground that he/she acquired the purchased real estate as a religious real estate of a religious organization, and the Defendant exempted the acquisition tax and registration tax, etc. of the purchased real estate pursuant to Articles 107 and 127 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 30, 201; hereinafter the same).

After undergoing a survey on the current status of land, on December 11, 2012, the Defendant issued the instant disposition against the Plaintiff on December 11, 2012, imposing acquisition tax of 47,917,430 won (i.e., acquisition tax of 20,95,080 won for special rural development tax of 20,95,080 won for special rural development tax of 20,95,950 won for acquisition tax of 20,959,080 won for rural education tax of 20,90,90 won for local education tax of 20,903,390 won for local education tax of 11,00 won, excluding the land in which the Plaintiff had publicly announced, assembled buildings, plastic houses, and buildings in a plastic house or a paper office (hereinafter “each of the instant land”).

[Attachment] Purchasing real estate and taxation details] Whether or not a lot number area area is imposed, the housing on the above ground (slives) tax-free 98 non-taxation on the land (slives) of 65 non-taxation 85 non-taxation 66 rivers (slives) 679 non-taxation 671 non-taxation 685 rivers (slives) 671 non-taxation 251 non-taxation 685 rivers (slives) 681 non-taxation 681-taxation 251 (slives) on the land (slives) of the 63-taxation 62 river, the taxation of 59 river 1,187, the 613-year 61, the 693-year 62 river from

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