(영문) 대구지방법원 2017.07.04 2017구합826

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(영문) 대구지방법원 2017.07.04 2017구합826

취득세등부과처분취소

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1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. The Plaintiff’s assertion was not a donation of each of the instant real estate from C, the owner of which is the owner on the registry of the B Dae-gun, Daegu-gun, B, 274 square meters, and 26.35 square meters in a stable of a luxedle, a lux roof, and a cement machine and a 80.21 square meters in a luxial roof (hereinafter “each of the instant real estate”), and the registration of ownership was not completed with respect to each of the instant real estate.

Nevertheless, the defendant, based on the gift contract in the name of the plaintiff and C, voluntarily prepared and submitted to identify the estimated amount of tax imposed by a certified judicial scrivener, imposed acquisition tax and property tax, such as the entries in the claims, on the plaintiff.

Therefore, each of the above dispositions is illegal, thus seeking revocation.

2. Determination

A. Comprehensively taking account of the overall purport of the arguments in the evidence evidence Nos. 1 through 4 of the disposition No. 1, the Defendant issued a disposition on June 10, 2016 to the Plaintiff,: (a) the imposition of KRW 2,658,840 on each of the instant real estate; (b) the total of KRW 151,920 on each of the instant real estate; and (c) the imposition of KRW 3,038,660 on each of the instant real estate (including additional taxes); and (d) the imposition of property tax on each of the instant real estate of KRW 54,00 on each of the instant real estate of KRW 58,50 on each of the instant real estate of KRW 58,50 on September 5, 2016; and (e) the imposition of property tax and local education tax of KRW 4,500 on each of the instant real estate of KRW 54,00 on each of the instant real estate of KRW 58,500 on each of the instant property tax.

On the other hand, although there are errors in the date of disposition stated in the purport of the claim of this case, it is clear that the plaintiff's attempt to seek as the lawsuit of this case is cancellation of each disposition of this case imposed in relation to the acquisition of each real estate of this case.

B. Article 20(1) of the Administrative Litigation Act ex officio determination on the legitimacy of the instant lawsuit is made.

참조조문

-행정소송법 제20조 제1항

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