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1. Defendant Korea’s KRW 2,255,670 as well as 5% per annum from January 1, 2010 to January 13, 2015 to the Plaintiff.
Reasons
1. Basic facts
A. The net B owned the land of this case 2,648 square meters and D forest land 3,967 square meters (hereinafter “each of the instant land”). On September 2, 2008, the Plaintiff and the heir agreed to divide each of the instant land into the Plaintiff 2/5 shares and E 3/5 shares in each of the instant land on September 2, 2008, and completed the registration of transfer of ownership based on inheritance by division under each of the above shares ratio as to each of the instant land by the Namyang-si District Court No. 16422, Feb. 23, 2009.
B. On February 23, 2009, the Plaintiff and E paid acquisition tax of KRW 44,003,390, totaling KRW 40,390, KRW 330,000, and KRW 44,003,720 on the inheritance of each of the instant lands from the Namyang-ju mayor on the same day.
C. On February 23, 2009, the Plaintiff imposed acquisition tax, registration tax, etc. on the ground that each of the instant land inheritance was farmland on November 23, 2009 on the grounds that it is farmland, but each of the instant land is not farmland on the public register, but forest and site, so it cannot be reduced or exempted. As such, the Plaintiff’s imposition of acquisition tax, registration tax, registration tax, 7,30,920, education tax, 1,46,180 won, and special rural development tax, with the difference corresponding to the Plaintiff’s share, excluding the amount of tax already paid, shall be publicly notified.
"The local tax taxation advance notice was received, and the acquisition tax of the above difference and the special tax for rural development was paid on December 31 of the same year.
The pre-announcement of taxation of the above local tax is prepared and announced by F public officials of South-ju City.
Each land of this case has been used as an orchard since October 7, 2004 to the present date, and the farmland ledger states that each land of this case is an orchard where the land of this case is unique unlike its land category entered in the public register.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 4, Gap evidence 5-1 and 2, the purport of the whole pleadings
2. Relevant provisions of the former Local Tax Act on February 6, 2009