beta
Text
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On November 20, 2009, the Plaintiff: (a) the location of 9,995 square meters of forests and fields B in the Gun, Chungcheongnam-do (hereinafter “instant land”); (b) the household manufacturing business was established, and (c) the business registration was completed on December 1, 2009.
B. On December 18, 2009, the Plaintiff acquired the instant building by newly constructing 1,450 square meters at a 1,450 square meters factory on the 1st floor of the general steel structure, sand site, sand site panel site, and roof (hereinafter “instant building,” and combining the instant land, “each of the instant real estate”). On December 30, 209, the instant building constituted “business property acquired by a small or medium start-up enterprise within four years from the date of its establishment” as prescribed by Articles 119(3)1 and 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 9921, Jan. 1, 2010; hereinafter the same) on the ground that the instant building constitutes “business property acquired by a small or medium start-up enterprise to operate the relevant business.”
C. On July 11, 2014, the Defendant: (a) deemed that the Plaintiff used the instant building for other purposes without any justifiable reason within two years from the date of its acquisition; and (b) imposed and notified the Plaintiff of KRW 13,91,560, acquisition tax, special rural development tax, KRW 1,391,150, registration tax, KRW 5,564,620, totaling KRW 1,037,290, and KRW 21,904,620, which was exempted from the previous tax, based on the statutory standard market value of the instant building as the tax base.
Meanwhile, on July 11, 2014, the Defendant: (a) deemed that the land category of the instant land was de facto changed from forest land to land for a factory in accordance with the construction of the instant building; and (b) imposed and notified acquisition tax of KRW 8,459,820, totaling KRW 78,480, and KRW 9,248,30,000, calculated based on the land category change of the instant land as a tax base on the land category change of the instant land.
E. The Plaintiff appealed and filed an appeal on February 4, 2015 on August 27, 2014, but the Tax Tribunal filed an appeal on February 4, 2015. However, the Tax Tribunal on June 2015.