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1. The plaintiffs' appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
The first instance court.
Reasons
1. Disposition of this case
A. On April 19, 2014, the Plaintiffs purchased the Seocho-gu Seoul Metropolitan Government C Apartment 16 Dong 1105 (hereinafter “instant housing”) at KRW 1,315,00,000, each of 1/2 equity shares, respectively. On June 2, 2014, the Plaintiffs reported real estate transaction with the above sales price, and reported and paid KRW 46,025,000 in total as acquisition tax, special rural development tax, and local education tax, upon completion of the registration of transfer of ownership by paying the remainder of the sales price on July 29, 2014.
B. The tax base of the above returned and paid amount was 657,50,000 won, each of which is 1/2 of the total purchase price, 1,315,000,000 won, and 19,725,000 won, each of which is calculated by multiplying the acquisition tax by the tax rate of 30/1,000, and 1,315,000 won, each of which is calculated based on the special rural development tax, and 1,972,50 won, including 1,312,50 won, for local education tax.
(23,012,500 won x 2). (c)
Then, on October 12, 2015, the Plaintiffs filed an application for rectification in order to refund acquisition tax amount of KRW 7,232,500, which corresponds to the difference between the tax amount reported and paid by applying the tax rate of KRW 30/1,00 as above, by asserting that the acquisition tax rate to be applied pursuant to Article 11(2) and (1)8 of the Local Tax Act is 20/1,000, which is the tax rate of KRW 1/2 of the acquisition shares of each of the purchase shares of the instant housing in KRW 1,315,00,000, which correspond to KRW 1/2 of the acquisition shares of each of the instant housing in KRW 657,50,000, the acquisition tax rate of KRW 1,315,000,000, which is the acquisition value of the entire housing in accordance with Article 11(1)8 of the Local Tax Act.
[Grounds for Recognition: Evidence Nos. 1, 2, and 3, Evidence Nos. 4 and 5, respectively, 1, 2, and 1 and 2
2. Relevant provisions of the Local Tax Act and Act No. 10, July 24, 2015