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(영문) 수원지방법원 2018.08.30 2017구합69770
취득세등부과처분취소
Text

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. On September 30, 2015, the Plaintiff acquired the instant land at KRW 18,483 square meters (hereinafter “instant land”) from the Korea Land and Housing Corporation on KRW 25,39,101,79, and on November 30 of the same year, paid acquisition tax, etc. to the Defendant on KRW 25,39,100, and Article 7(2) of the former Gyeonggi-do Ordinance on the Reduction and Exemption of Do Taxes (amended by Ordinance No. 5196, May 17, 2016; hereinafter “instant Ordinance”), Article 9(2) of the Housing Site Development Promotion Act provides that “the instant land category of KRW 25,483 square meters shall be 3,50,00,000, KRW 25,000, KRW 25,000, KRW 30,000, KRW 25,000, KRW 931,96,00,00.

B. Meanwhile, on September 30, 2014, the instant land is governed by the Act on the Construction of Public Housing, Etc. on July 24, 2015.

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