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(영문) 수원지방법원 2016.05.04 2015구합2612
취득세 및 이행강제금부과처분취소
Text

1. The part of the lawsuit in this case that claims revocation of acquisition tax imposition shall be dismissed.

2. The plaintiff's remaining claims.

Reasons

1. Details of the disposition;

A. On September 19, 201, the Plaintiff completed the registration of ownership transfer with respect to the buildings with two floors (one floor, 77.2 square meters, 72 square meters, and 72 square meters (hereinafter “each of the buildings of this case”) on the ground level 587 (hereinafter “instant land”).

B. On October 16, 2014, the Defendant issued a corrective order to voluntarily remove the pertinent parts of each of the instant buildings on the grounds that there were violations set forth below.

Article 14 (Building Report) Extension without Permission under Article 14 (Building Report) of the prefabricated Fluort House Act, which is a violation of the provisions of the Building Act on the violation of the divided area (land size),

C. The Plaintiff’s status around June 2015 is as follows.

④ Part of the part (130 square meters) was removed, but the remainder did not comply with the corrective order. Accordingly, on July 24, 2015, the Defendant calculated the enforcement fine as follows, and imposed a total of KRW 17,883,000 on the Plaintiff (hereinafter “instant disposition”).

(3) On the calculation details of charges for compelling compliance, the charges for compelling compliance shall not be imposed on the part of charges for compelling compliance, deeming it to fall under the exclusion from application under Article 3(1)4 of the former Building Act (Amended by Act No. 13471, Aug. 11, 2015

(1) x 72 square meters (standard market price per square meter)x 199,000 square meters (based on standard market price per square meter)x 0.5 square meters (based on standard market price per square meter) = 7,164,000 won (based on standard market price per square meter) x 1.5 square meters (based on standard market price per square meter) x 1.5 square meters (based on standard market price per square meter) x 145,500 won (based on standard market price per square meter) x 159 square meters (based on standard market price per square meter) x 0.5 square meters (based on standard market price per square meter) x

D. Meanwhile, on January 24, 2015, the Defendant: (a) on the Plaintiff on January 24, 2015, pertaining to the portion of a building with a total of 362.5 square meters without permission (i) acquisition tax of 2,832,010 square meters (including additional taxes); (b) local education tax of 135,120 won (including additional taxes); (c) special rural development tax of 168,90 won (including additional taxes); and (d) temporary buildings (iii).

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