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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
On July 25, 2016, the Plaintiff transferred its head office to “Seoul Mapo-gu D and E (hereinafter “instant head office”)” in Article 2 subparag. 14 of the Industrial Cluster Development and Factory Establishment Act (hereinafter “Industrial Cluster Act”). On the following day, the Plaintiff reported and paid KRW 12,500 in total, KRW 135,000 in registration and license tax and local education tax and KRW 22,500 in total to the Defendant.
(F) On April 12, 2019, the Defendant corrected and notified the Plaintiff of KRW 3,182,820 (including additional tax), totaling KRW 590,810 (including additional tax), KRW 3,773,630 (including additional tax) for the reason that the Plaintiff constitutes “registration following the transfer of its head office or principal office outside a large city into a large city” under Article 28(2)2 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same).
(hereinafter referred to as “instant disposition”). [Grounds for recognition] The instant disposition is unlawful for the following reasons: (a) the absence of dispute; (b) Gap evidence Nos. 1, 2, and Eul evidence Nos. 1, 2, 9, and 10; and (c) the purport of the entire pleadings is legitimate; and (d) the Plaintiff’s assertion that
The relevant Plaintiff constitutes a corporation that runs the distribution industry provided for in Article 26 (1) 6 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27710, Dec. 30, 2016; hereinafter the same shall apply) and constitutes a business among large cities and excluded businesses provided for in Article 28 (2) of the former Local Tax Act.
The relevant plaintiff was established in Seoul Special Metropolitan City before double taxation, paid registration license tax, etc. in good faith, and later, it is a double taxation to transfer registration license tax, etc. to the head office of this case as the industrial complex since it was not exempted from registration license tax, etc.