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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. B Co., Ltd. (hereinafter “B”) acquired ownership of each land listed in the separate sheet of real estate from October 31, 2010 to 2011 for the purpose of running a golf course business.
B. The Plaintiff is a company mainly engaged in the trust of real estate and the trust of real estate-related rights. On June 28, 2011, the Plaintiff completed the registration of transfer of ownership based on the trust on June 29, 201, upon being entrusted with each land (hereinafter collectively referred to as “each land of this case”) indicated as “trust Registration” in the remarks column among each land listed in the separate sheet of real estate from June 28, 201.
C. Since then, B completed construction on September 16, 2013 by performing construction to build golf courses on each land listed in the attached real estate list. On the same day, B obtained registration for a public golf club business (sports facility business) from the Gangwon-do Governor on each land listed in the attached real estate list. Accordingly, the land category of each land of this case was substantially changed.
(hereinafter “instant land category change”). D.
B, on November 8, 2013, the Defendant asserted that the acquisition tax under Article 7(4) of the Local Tax Act (hereinafter referred to as “compact acquisition tax”) following the instant land category change should be paid, and B should be paid only 50% reduced acquisition tax pursuant to Article 54(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply) as a tourism complex development project implementer, who is the implementer of the instant tourism complex development project, and tried to pay acquisition tax, etc. reduced by 50%. However, the Defendant failed to pay acquisition tax for the instant land category change, which is not B, and the Plaintiff is not a person liable to pay acquisition tax for the instant land category change, and returned it on the ground that the instant special provision does not apply to a tourism complex development project implementer.
E. Accordingly, on November 15, 2013, the Plaintiff did not reduce acquisition tax to the Defendant.