logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 광주고등법원 2016.12.22 2016누4422
취득세등부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. Details of the instant disposition

A. On May 22, 2015, the Plaintiff purchased Mable hotel membership (francing, nameing, and hereinafter “instant membership”) at KRW 27 million located in 772,00,000,000,000 from B.

B. On July 3, 2015, the Plaintiff entered the acquisition price (tax base amount) of the instant membership in KRW 27 million, along with a sales contract, to the Defendant; however, the Plaintiff submitted a tax return (Evidence A6, Evidence B No. 1-2) without stating the amount of tax to be voluntarily paid, etc. by mail.

C. On July 3, 2015, the Defendant issued a tax notice to the Plaintiff to pay acquisition tax of KRW 676,00 and special rural development tax of KRW 67,600, which is calculated by setting the statutory base amount pursuant to the proviso to Article 10(2) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter the same shall apply) on the ground that the acquisition value reported by the Plaintiff was less than KRW 33,80,00,000, which is the statutory base amount of the instant membership rights, by July 21, 2015.

(hereinafter “Disposition in this case”). [Grounds for recognition] . [Case 2, 3, 6, 11] Entry in Gap, Eul evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. Determination as to the defendant's defense prior to the merits

A. Since the acquisition tax prior to the Defendant’s merits is determined by the taxpayer’s duty to pay by filing a final return on the tax base, the Defendant’s act of setting the tax base, etc. of membership rights of this case and issuing a tax notice to the Plaintiff is merely an instruction for tax payment, and cannot be deemed to have imposed tax.

Therefore, the lawsuit of this case is unlawful because there is no administrative disposition that is the object of administrative litigation.

B. Determination of Article 35(1) of the Framework Act on Local Taxes is finalized at the time when the taxpayer files a report on the tax base and amount of tax to the local government (Article 35(1) where the taxpayer files a report on the local tax (Article

arrow