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Reasons
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(영문) 대구지방법원 2014.03.07 2013구합10504
취득세등부과처분의 취소등
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1. The Defendant imposed the property tax of KRW 4,603,710 on the Plaintiff on April 12, 2013, and the local education tax of KRW 920,740 on the Plaintiff.

Reasons

1. Details of the disposition;

A. On March 30, 2006, the Plaintiff, designated by the Industrial Sites and Development Act (hereinafter “Industrial Sites Act”) for the purpose of constructing a new factory from the Daegu Metropolitan City Urban Development Corporation on March 30, 2006, sold KRW 1,255,948,80, and completed the registration of ownership transfer in its name on June 20, 2008, by selling the same amount as the sales price in full until May 29, 2008.

B. On June 13, 2008, the Plaintiff was fully exempted by applying for exemption from acquisition tax and registration tax of the instant land pursuant to Article 276(1) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) to the Defendant.

C. After that, on January 4, 2010, the Plaintiff obtained a new construction permit for the second floor of the general steel structure (hereinafter “instant factory”) on the instant land from the Defendant, starting on April 1, 2010, and obtained approval for use from the Defendant on August 25, 201, and completed registration of initial ownership on September 21, 201.

On February 14, 2013, Article 5 of the Addenda to the Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010) provides that local taxes imposed or exempted pursuant to the previous provisions shall be governed by the previous provisions at the time this Act enters into force, and thus, the former Local Tax Act shall apply to this case where local taxes reduced or exempted pursuant to the previous provisions are additionally collected.

Preliminary notice of taxation was given in accordance with the proviso to Article 276(1).

On March 12, 2013, the plaintiff filed a request for pre-assessment review, but the Daegu Metropolitan City Mayor decided not to adopt a pre-assessment review on April 1, 2013.

E. On April 12, 2013, the Defendant shall list the Plaintiff’s list.

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