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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. On May 23, 2013, the Plaintiff purchased the ownership of the instant apartment from B to purchase KRW 2,292,200,000 in the purchase price, and acquired the ownership of the instant apartment around June 28, 2013.
B. On August 2, 2013, the Plaintiff reported the instant apartment as “361 Dong 5701,” and it appears that the Dong and Dong number (801 Dong 5701 Dong 5701) recorded in the sales contract is changed.
With respect to acquisition tax, 63,297,830 won, 7,384,740 won for special rural development tax, and 6,329,780 won for local education tax.
At the time of the report, the Plaintiff used the attached Form 3 pursuant to Article 9(1) of the Enforcement Rule of the Local Tax Act, and did not state only the sales price of the instant apartment in the “tax base amount” column, and did not state it in the “acquisition Tax, etc.” column by calculating the specific amount of acquisition tax, etc.
C. The Plaintiff’s rank on August 16, 2013
According to the report stated in the subsection, 63,297,830 won for acquisition tax on the apartment of this case, 7,384,740 won for special rural development tax, and 6,329,780 won for local education tax.
After that, the defendant found the fact that the apartment of this case is a high-class house and is subject to heavy taxation, and on July 12, 2016, the defendant issued the disposition of imposing additional tax not exceeding KRW 205,717,950, total amount of acquisition tax, special rural development tax, and local education tax omitted from the plaintiff, and additional tax on negligent tax returns 18,989,350, and KRW 64,801,140, and additional tax on negligent tax.
(E) On October 5, 2016, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal. However, the said claim was dismissed on January 5, 2017. [In the absence of any dispute over the grounds for recognition, the entries in Gap’s 1, 2, and Eul’s 1, 2, and 1, and 2, and the purport of the entire pleadings.]
2. Whether the instant disposition is lawful
A. The Plaintiff’s summary of the Plaintiff’s assertion is the Plaintiff.