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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On May 25, 200, the Plaintiff entered into a contract with the interest industry Co., Ltd. (hereinafter “interest industry”) under which the Plaintiff purchases the B-building Nos. 101, 201, 202, 301, 302, 401, 402, 402, 601, 602, 701, 702, and 801 (hereinafter “each of the instant real property”) owned by the interest industry by designating the date of payment of intermediate payment as of June 23, 200, and November 24, 200 of the date of payment of intermediate payment.
B. With respect to 101, 201, 201, 202, 701, and 801, the transfer registration for ownership was made from October 2001 to September 2002 under the Plaintiff’s name without filing a transfer registration for ownership with a third party in the interest industry (No. 101, April 22, 2002; 201, October 18, 2001; 202, Dec. 17, 2001; 701, Sept. 9, 2002; 801, Nov. 6, 2001).
For the cases of heading 301, 302, 401, 402, 601, and 702, the registration of ownership transfer was completed to a third party on August 14, 2002 on the same day.
On August 14, 2002, the registration of ownership transfer was made in the name of the plaintiff on August 14, 2002, but the registration of ownership transfer was cancelled later due to the application for voluntary auction.
C. On Nov. 24, 200, the Defendant deemed that the Plaintiff acquired each of the instant real estate by paying the remainder on Nov. 24, 2000, the remaining payment date, and imposed acquisition tax on Mar. 10, 201, and registered the Plaintiff as the owner in the property tax ledger for each of the said real estate.
The defendant considers that the plaintiff actually owned each of the above real estate at around 2001, and imposed the property tax in June 10, 2001, and imposed the aggregate land tax in October 10, 2001, and imposed the aggregate land tax in October 10, 2001, and before the tax base date of the property tax and aggregate land tax in 2002, 301, 302, 401, excluding subparagraph 101, 201, 202, and 801, respectively.