logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 부산지방법원 2016.04.22 2015구합23596
취득세 등 경정청구거부처분취소
Text

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 6, 2007, the Plaintiff, a corporation established pursuant to the Small and Medium Enterprise Cooperatives Act, entered into a contract with the Korea Land Corporation on the purchase price of KRW 31,016,920,00 on the condition that the purchase price of KRW 31,016,920,000 shall be paid in six installments for the Busan Gangseo-gu 2, 2-1, and other upstream facilities located in the Seodosan Free Economic Zone, Busan Metropolitan City (hereinafter “instant land”). The Plaintiff paid the purchase price in full on September 15, 201.

B. The Plaintiff was exempted from acquisition tax in accordance with Article 280(5) of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) and Article 71(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same) whenever installment of the purchase price is paid.

C. On October 26, 2012, in the course of selling the instant land to its members, the Plaintiff reported the acquisition tax, etc. of KRW 1,419,853,710 to the Defendant on September 15, 2012, and paid the said tax amount on December 11, 2012.

On May 8, 2015, the sale of land by the Plaintiff to the Defendant on May 8, 2015 based on the construction support policy for a specialized shopping complex, such as a plan for construction of a small and medium distribution zone and a cooperative.

The Defendant filed a claim for rectification to the effect that it was unreasonable to collect acquisition tax, etc. pursuant to the aforementioned provision, and thus, it was not subject to additional collection under Article 94 of the former Restriction of Special Local Taxation Act (hereinafter “instant provision”). However, the Defendant rejected the claim on July 15, 2015.

(hereinafter referred to as the "disposition of Refusal of this case"). [Grounds for recognition] The facts that there is no dispute, Gap's 1 through 5, Eul's 1 (which include the main numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. Whether the rejection disposition of this case is legitimate

A. The plaintiff.

arrow