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(영문) 창원지방법원 2016.11.08 2013구합20101
지방세 부과 처분 취소의 소
Text

1. Acquisition tax and special rural development tax on November 11, 201, indicated in the “tax amount imposed” column of the attached Table 1 attached to the Defendant against the Plaintiffs.

Reasons

1. Details of the disposition;

A. The plaintiffs are corporations with the purpose of housing construction business, and they are joint operators of the business that newly constructs and sells apartment units in Kimhae-si, Gi-si, Gi-si, Gi-si, Gi-si, Gi-si, and the ratio of the plaintiffs' shares in the above business is 31.7%, 31.7%, 21.2%, 3%, 29.3%, 29.3%, and 17.8%,

B. The Plaintiffs newly constructed 17 and 583 households in the Tran apartment complex 17, and 527-2 and 33 lots (a total area: 38,686 square meters) on the gyring apartment 530-2 and 29 lots (a total area: 32,731 square meters) in Kimhae-si, Kimhae-si, and completed the registration of preservation of ownership as to each share in the names of the Plaintiffs.

(hereinafter referred to as the “instant site” in total, and in total, both the two-use apartment 1 and 2 complexes are referred to as the “instant building”).

On January 14, 2008, the Plaintiffs reported and paid acquisition tax, special tax for rural development, registration tax, and local education tax as indicated below [Attachment 1] as the tax base of the instant building with respect to the acquisition of each share of the said two-use apartment complexes, and the acquisition of each share of the said two-use apartment complexes on August 25, 2008.

[Attachment 1] 10,146,370,364, 765, 275, 2768, 274, 365, 274, 2368, 2365, 267, 278, 367, 475, 2768, 278, 475, 2768, 274, 2768, 365, 267, 47, 2965, 275, 278, 296, 365, 47, 275, 286, 47, 2965, 275, 296, 365, 296, 274, 297, 290, 690, 293, 290, 290, 292,7402, 27407, 19636

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