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1. The part concerning the claim for revocation of imposition of local income tax among the instant lawsuit is dismissed.
2. The plaintiff's remaining claims.
Reasons
1. Details of the disposition;
A. The Plaintiff is a temple belonging to the Jongno-do Buddhist type, which was acquired on December 28, 1978, transferred to Seoul Metropolitan Government 2,246,569,365 won on May 21, 2012, and did not file a transfer income tax on the share of 1,149.7 square meters of the land 7-26 square meters in Jongno-gu, Jongno-gu, Seoul Metropolitan Government and its ground religious facilities (hereinafter “instant real property”).
B. On July 7, 2014, the Defendant imposed a disposition imposing capital gains tax of KRW 412,260,910 on the Plaintiff for the year 2012 (hereinafter the instant disposition) and notified the Plaintiff of KRW 42,462,870 for the local income tax of KRW 2012 for the same day.
C. The Plaintiff appealed and filed an appeal with the Tax Tribunal, but was dismissed on January 8, 2015.
[Ground of Recognition] Unstrifed Facts, Gap 1, 2, 3, 1
2. The head of a Si/Gun/Gu having jurisdiction over the place of tax payment shall, ex officio, pay the local income tax on the resident's capital gains to the head of a Si/Gun/Gu having jurisdiction over the place of tax payment, and the correction of the local income tax on the resident's capital gains also is the head of a Si/Gun/Gu having jurisdiction over the place of tax payment. If the head of a tax office collects the local income tax in accordance with the method of imposition and notice according to the determination of correction under the Framework Act on National Taxes or the Income Tax Act, even if the local income
(See Supreme Court Decision 2004Du11459 Decided February 25, 2005). Accordingly, the part seeking revocation of the imposition of local income tax of KRW 42,462,870 among the instant lawsuit is unlawful since it against a person who is not qualified as the Defendant.
3. Whether the instant disposition is lawful
A. The plaintiff's assertion is an unincorporated organization under the former Non-legal personality Management Act (repealed by Act No. 3974, Nov. 28, 1987; hereinafter the same).