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부산지방법원 2017.02.09 2016구합24053
취득세부과처분 취소 등 청구의 소

1. All of the plaintiff's claims are dismissed.

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


Details of the disposition

On April 19, 2016, the Plaintiff (hereinafter “B”) purchased and acquired the real estate listed in the attached list 1 (hereinafter “instant real estate”) in the auction procedure for real estate rent.

On April 19, 2016, the Plaintiff reported and paid the acquisition tax of KRW 66,640,00,000, registration tax of KRW 3,332,00, and local education tax of KRW 6,664,00, applying the general tax rate to the instant real estate.

On July 8, 2016, after conducting a field investigation on the instant real estate on May 23, 2016, the Defendant notified the Plaintiff that the instant real estate, which is a high-class recreation center, shall not be used for any purpose other than a high-class recreation center or the alteration of the purpose of use thereof shall not commence within 30 days from the date the Plaintiff acquired it, and thus, the Defendant notified the Plaintiff of the pre-announcement

On July 27, 2016, the Defendant imposed and notified the Plaintiff of the property tax of KRW 89,30,520 (including local resource facility tax of KRW 5,677,560, local education tax of KRW 13,542,180) on the part of the instant real estate; property tax of KRW 43,736,110 (including local education tax) on the part of the instant real estate; and acquisition tax of KRW 157,758,190 (including special rural development tax of KRW 13,735,830) on the instant real estate.

(2) Each disposition of this case (hereinafter referred to as "each of the dispositions of this case"). 【The grounds for recognition ] The part of the disposition of this case which the Defendant applied the heavy taxation rate by deeming the real estate of this case as a high-class recreation center is unlawful for the following reasons.

In order for the Plaintiff to publicly announce the status as a lien holder by asserting a lien after having made the highest bid on the instant real estate, F, without the substance of an entertainment drinking house in the instant real estate.