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1. Acquisition tax imposed by the Defendant on the Plaintiff on June 13, 2016, KRW 13,405,640, local education tax 1,690,670, and special rural development tax.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation established on January 19, 2015 for the purpose of developing software, etc.
B. On February 12, 2015, the Plaintiff acquired the instant real estate by selling in lots 2815 square meters (231.38 square meters of a building, 28.04 square meters of land; hereinafter “instant real estate”) located in Gyeyang-dong 1802, Seoyang-dong, Gyeyang-gu, 1802, and applied for reduction of acquisition tax on the instant real estate on the same day to the Defendant on the same day. The reason is that the Plaintiff was sold in lots for the purpose of using the instant real estate as a business facility for the development of software.
C. Accordingly, around that time, the Defendant reduced 50/100 of the acquisition tax on the instant real estate by the Plaintiff, and the Plaintiff changed the main business from software development business to the Contact and the manufacturing business of eco-friendly paint.
The structure of the real estate of this case is as shown in the attached Form 2, and the whole area (exclusive area) and the area for each facility shall be as listed below.
E. On June 13, 2016, the Defendant used the instant real estate as the Plaintiff’s head office and did not directly use it for business facilities. As such, acquisition tax under Article 58-2(2)1 of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter “former Restriction of Special Local Taxation”) is not reduced. However, since the Plaintiff uses 60.81 square meters (including public areas; hereinafter the same shall apply) out of the instant real estate as a business-affiliated research institute, 50/10 of acquisition tax should be reduced pursuant to Article 46(1) of the former Restriction of Special Local Taxation Act. After determining that acquisition tax should be reduced by 30.39 square meters (total area: 30.42 square meters of common use area of a business-affiliated research institute x 30.42 square meters of common use area of a business-affiliated research institute (total area of less than 30.42 square meters and 154.344.74 square meters).7.