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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. The Plaintiff sold 1/2 shares of 92,50,000 square meters of reinforced concrete building No. 4 of the Seo-gu Incheon District Court B in the voluntary auction procedure for real estate B, Incheon District Court’s 92,50,000 square meters, and 1/2 shares of 4th floor E reinforced concrete building No. 155.150 square meters, and 4th floorf reinforced concrete building No. 184.310 square meters, each of which was sold to 212,50,000 square meters. The Plaintiff paid each price in full on May 12, 2014, and on the premise that it was acquired by succession, reported and paid acquisition tax of 305,00,000 won on the same day, local education tax of 1,220,365 won, and special rural development tax of 610,180 won on the same day.
B. On July 24, 2018, the Plaintiff filed a claim for correction, stating that acquisition tax from acquisition tax and local education tax already reported and paid, and KRW 3,63,660, and KRW 732,365, among acquisition tax and local education tax, should be refunded (hereinafter “instant claim for correction”).
C. On August 7, 2018, the Defendant rejected the instant claim for correction on the ground that acquiring each real estate through the auction procedure constitutes acquisition by succession.
(hereinafter “instant disposition”) D.
The plaintiff appealed and filed an appeal with the Tax Tribunal on October 12, 2018, but was dismissed on January 3, 2019.
[Reasons for Recognition] Facts without dispute, Gap evidence 1 to 4, Eul evidence 1 and 2 (including each number), the purport of the whole pleadings
2. Acquisition by auction by the Plaintiff’s assertion is not succeeded to the limitation and defects of the previous right, and it shall be deemed original acquisition. Since the Local Tax Act was amended by Act No. 14475 on December 27, 2016 and amended by Act No. 14475 of Dec. 27, 2016, “it is excluded from original acquisition where a person acquires real estate through an auction before the amendment of the Local Tax Act, such as the Plaintiff.” Thus, the acquisition of real estate by auction is subject to taxation.