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Reasons
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(영문) 청주지방법원 2014.07.10 2014구합10016
취득세등부과처분취소
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1. The Defendant’s acquisition tax for the Plaintiff on October 11, 2012, KRW 438,162,530, and special rural development tax for rural development tax for the year 2010, which belonged to the Plaintiff.

Reasons

1. Details of the disposition;

A. On January 8, 2010, the Plaintiff entered into a contract with the Hyundai Cement Co., Ltd. (hereinafter referred to as the “NFK”) to acquire the instant golf course at KRW 60 billion, which is a popular golf course located in the land of 119 lots, including the 38-19 piece of land in Chungcheongnam-gu, Chungcheongnamyang-gun, Chungcheongnam-gun, Chungcheongnamyang-gun, and the purchase of the instant golf course by paying the remainder of KRW 54 billion to Hyundai CF on February 26, 2010, and filed a return with the Defendant by paying KRW 1,703,459,350,000 as indicated below.

Local education tax for the special rural development tax, aggregate of the tax base of acquisition tax by account, shall be 41,443,169,330 1,703,459,350 829,529, 290, 281, 730 659, 946, 810 131,701,520

1. Land: 30,562,883,896 1,404,226,750 61,257,670 61,125,760 609,869,440 121,973,8880;

2. Building 2,431, 829, 866 11, 731, 590 48,636, 590 4,863, 650 48,6526, 130 9,705,220

3. Buildings 4,681, 894, 239 103,01, 660 93,637, 880 9,363,780 -

4. A course 0 - - - A course

5. Machines equipment 563,573,194 12,677,510 11,525,010 1,152,500-

6. Transportation equipment 365,073,635 9,387,730 7,713,850 100,220 1,551,240 22,420

7. Tools and instruments 0 - - Other

8. Standing timber 2,837,914,50 62,434,10 56,758,290 5,675,820- of standing timber

9. Facilities and equipment 00 - - - 10. Equipment 0 - - Table 1 (unit: source)

B. As a result of the tax investigation into the Plaintiff of Chungcheongbuk-do, the Defendant: (a) deemed that the Plaintiff omitted the tax return and payment of acquisition tax for KRW 15,138,894,050, and for KRW 15,067,585,785, and registration tax for KRW 15,067,585,785, as indicated in Table 2 below; (b) on October 11, 2012, the Defendant imposed on the Plaintiff KRW 438,162,530, special rural development tax, KRW 43,81,860, and KRW 436,106,980, local education tax, KRW 87,218,280, and KRW 280.

(hereinafter referred to as the "disposition in this case") is subject to the (unit: the original account) of Table 2.

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