1. Revocation of a judgment of the first instance;

2. Special rural development tax on the part of the instant lawsuit is 128,230 won.

Details of the disposition

D On May 21, 2012, Cheongju-si, B, 565 square meters (hereinafter “instant land”) and C, 185 square meters (hereinafter “C land”), completed the registration of creation of a mortgage over the maximum debt amount of KRW 700,00,000 with respect to the land of this case, and completed a construction permit on July 9, 2012, with the purport of newly constructing a five-story multi-family housing (multi-household housing) with a total floor area of KRW 642.38 square meters on the instant land, and commenced on November 26, 2012.

On October 20, 2014, the E Bank received a voluntary decision on commencement of auction on the instant land and C’s land (hereinafter “auction of this case”) from the Cheongju District Court on October 20, 2014, and upon the entrustment of registration pursuant to the above decision, the registration of preservation of ownership was completed in the name of D on the same day with respect to the buildings under construction pursuant to the above construction permit (hereinafter “instant building”).

In the auction procedure of this case, the Plaintiff purchased each of the above real estate in a lump sum at KRW 390,000 (hereinafter “total sale price”), and paid the price on October 21, 2015, and completed the registration of ownership transfer in the name of the Plaintiff on the same day.

Article 11(1)7(b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) provides that the purchase price of each of the instant land and the instant land acquired through the auction of this case shall be KRW 133,523,247 converted into the standard market price ratio among the total sale price, with regard to the Defendant on October 21, 2015.

The acquisition tax of 5,340,920 won, special rural development tax of 267,040 won, and local education tax of 534,090 won, which is calculated by applying the acquisition tax rate of 40/1,000 as prescribed by the title of this case. With respect to the building of this case, 256,476,753 won calculated by converting the standard market value among the total sale price, and Article 28(1)1(b) of the former Local Tax Act

The amount of KRW 5,129,530, local education tax, KRW 1,025,90, applied the registration and license tax rate of 20/1,000 as prescribed by this item.

The plaintiff.