1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On September 6, 1995, the Plaintiff was established as the head office of the Gangseo-gu Seoul Special Metropolitan City, 473-1 as the head office, and the housing construction business was established as the purpose of the establishment of the housing construction business, and thereafter, on July 15, 2005, the Plaintiff moved its head office to 26,504, Seoyang-gu, Jongno-gu, Seoul Special Metropolitan City, 140-48, 202 on March 5, 2008, the head office of which was relocated to 26,504 (Seoul Special Metropolitan City, Seoyang-gu, 2008).

On December 21, 2012, according to the sales contract with SP, the Plaintiff acquired 2/18 shares (hereinafter “instant real estate”) out of 30,807,730 won and special rural development tax, 1,540,380 won, and 30,80,080,70 won, and 30,80,000 won in education tax, 3,080,770, and 70 won in education tax, on February 15, 2013, and paid the said amount on February 15, 2013.

On February 10, 2017, the Defendant acquired the instant real estate on December 21, 2012, which was within five years from March 5, 2008, the Plaintiff transferred from Gangwon-do to Seoul, and thus, should apply the heavy tax rate (8% of the tax base) under Article 13(2)1 of the former Local Tax Act (amended by Act No. 11617, Jan. 1, 2013; hereinafter the same). Accordingly, the Defendant notified the Plaintiff of the imposition of the deferred tax after subtracting the deferred tax amount from the tax amount calculated by applying the heavy tax rate and the additional tax on negligent tax returns on 30,807,730 won; 6,161,540 won; 13,678,630 won; 616,150 won for additional tax on negligent return; 150 won; 2,2735,770 won for additional tax on negligent tax.

The Plaintiff filed a request for pre-assessment review on March 13, 2017, but the Mayor of Seoul Special Metropolitan City on May 5, 2017

4. The non-adopted decision was made.

On May 12, 2017, the Defendant imposed the acquisition tax of KRW 30,807,730 and the local education tax of KRW 616,150 and each additional tax of KRW 23,192,040 (additional tax for unfaithful payment in return) (=6,161,540 KRW 13,678,630 KRW 616,150 KRW 616,735,720).

The above imposition of additional tax shall be made.