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1. The attached Table 1's "Date of Notice of Taxation" as stated by the Defendant against the Plaintiffs on the date of entry.
Reasons
1. Details of the disposition;
A. From March 19, 2012 to June 22, 2012, the Plaintiffs purchased each part of the sectional ownership indicated in the “number of taxes” column in attached Table 1 (hereinafter “each of the instant multi-family housing”) from the glass Construction Co., Ltd. (former trade name before the alteration: hereinafter “SP”) from around March 19, 2012, and completed the registration of ownership transfer for each of the instant multi-family housing from April 12, 2012 to June 25, 2012, and thereafter registered a rental business operator around that time.
B. On the other hand, around April 26, 2012, the Plaintiffs received notification from the Defendant that each of the instant multi-family housing constitutes subject to local tax reduction under Article 31(1)1 of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter “former Restriction of Special Local Taxation”), and received a written confirmation from the Defendant on May 1, 2012, and received acquisition tax exemption, etc. on each of the instant multi-family housing from the Defendant.
C. Since then, the Defendant imposed and collected acquisition tax and local education tax as stated in the “tax notice date” column of the attached Table 1 on each date on the grounds that the Plaintiffs’ acquisition of each of the instant apartment units does not constitute “the first purchase of multi-family housing from the building owner for the purpose of lease” under Article 31(1) of the former Restriction of Special Local Taxation Act for the reason that it does not constitute “the first purchase of multi
(hereinafter “each disposition of this case”) D.
Accordingly, Plaintiff A, B, C, and D filed an objection on August 6, 2015, but the Gyeonggi-do Governor rendered a decision to dismiss the said Plaintiffs’ objection on November 3, 2015, and the rest of the Plaintiffs filed an appeal on September 10, 2015, but the Tax Tribunal rendered a decision to dismiss the said Plaintiffs’ claim on November 12, 2015.
[Ground of Recognition] Facts without dispute, Gap evidence 1 to 5, Eul evidence 1 and 2 (including each number in case of additional number).