See Attached List of Plaintiffs (Law Firm Samok, Attorneys Kim Dong-ok, Counsel for the plaintiff-appellant)

Head of Busan Metropolitan Government

October 14, 2015

Busan District Court Decision 2014Guhap3311 Decided June 5, 2015

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance is revoked. The defendant's disposition rejecting the refund, correction, or rejection of acquisition tax as shown in attached Form 2 against the plaintiffs on August 7, 2014 shall be revoked.

1. Quotation of the first instance judgment

The reasons for the judgment to be used in this case are as follows: (a) the court’s deletion of the grounds of appeal Nos. 5, 16 through 17 of the judgment of the court of first instance; and (b) the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, in addition to adding the determination of the plaintiffs’ assertion as follows; and (c) thus, they are cited in accordance

[Supplementary Judgment]

“The Plaintiff, according to the instant apartment sales contract, determined the conditions for subsequent reduction or settlement from the time of the instant apartment sales contract, and thereafter, reduced the sales price as the said conditions have been fulfilled. Thus, the Plaintiff asserts that this constitutes a ground for filing a claim for correction under Article 51(1)1 of the Framework Act on Local Taxes.

In light of Article 51(1) and (2) of the Framework Act on Local Taxes (amended by Presidential Decree No. 10688, Jan. 1, 201; Presidential Decree No. 2010, Jan. 1, 2011; Presidential Decree No. 2010, Jan. 1, 2011; Presidential Decree No. 20168, Jan. 1, 201; Presidential Decree No. 2010, Jan. 1, 2011; Presidential Decree No. 2010, Jan. 1, 2011; Presidential Decree No. 2010, Jan. 1, 2011; Presidential Decree No. 2010, Jan. 1, 2011; Presidential Decree No. 20100, Jan. 1, 201; Presidential Decree No. 2020, Jan. 1, 201).

In addition, the plaintiffs also asserted to the effect that the sales price reduced due to the fulfillment of the conditions under the instant special agreement has the same economic effect as the cancellation or cancellation of part of the apartment sales contract in this case, and that this constitutes “the case where a contract related to the validity of a transaction or act, etc., which is the basis of calculating the tax base and tax amount, is cancelled or cancelled due to unavoidable reasons that occurred after the formation of the relevant contract” as stipulated in Article 51(2)3 of the Framework Act on Local Taxes and Article 30 Subparag.

However, even if the grounds for the plaintiffs' assertion constitute grounds for subsequent correction under Article 51 (2) 3 of the Framework Act on Local Taxes, a request for correction may be made within two months from the date on which the ground for subsequent correction occurred if it falls under any of the grounds for subsequent correction (Article 51 (2) of the Framework Act on Local Taxes), and Article 51 (1) 3-1 of the evidence No. 4-1 of the Framework Act on Local Taxes of Macco Construction notified the council of occupants' representatives of the appraisal related to the collection of the remainder payment of the apartment of this case on September 4, 2013, and the result of the appraisal related to the collection of the remainder payment of the apartment of this case was notified to the defendant on November 14, 2013, and each of the above requests for correction was sent to the defendant on September 4, 2013, with the notice of the result of the request for correction including acquisition tax and registration tax refund from the Macco Construction, which was enforced on September 4, 2013.

2. Conclusion

Therefore, the plaintiffs' claims are dismissed in its entirety due to the lack of reasonable grounds, and the judgment of the court of first instance is just, and the plaintiffs' appeals are dismissed in its entirety as there is no ground to appeal.

[Attachment Omission]

Judges Dok-ho (Presiding Judge)