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Reasons
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(영문) 대구지방법원 2016.04.26 2015구합23399
취득세등부과처분취소
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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 July 7, 2010, the Plaintiff was a corporation with the purpose of real estate security trust, etc., and the name was changed to “D” after the B/L club with the size of 27 holes from the real estate for golf courses located in Seongbuk-gun, Seongbuk-gun, Seongbuk-do (hereinafter “members 18 holes”): 957,974 square meters in the area of sports facility site, and 90 square meters in the mass: 496,81 square meters in the area of sports facility site; hereinafter “instant real estate”).

(hereinafter “instant golf course” and referring to an individual golf course, the instant real estate was entrusted by C, etc. (hereinafter “C”), etc., a stock company, etc. (hereinafter “C”), which was operating a development project for the membership golf course and the large-scale golf course.

B. The Plaintiff, from December 20, 2010 to December 26, 2010, conducted the instant golf course for seven days, and reported and paid acquisition tax and special rural development tax by applying the general tax rate (2%) on January 19, 201, on the ground that it cannot be deemed that the de facto land category change was completed with respect to the instant real estate on January 6, 201, the Plaintiff paid the full amount of acquisition tax and special rural development tax paid by the Plaintiff.

C. Thereafter, the Defendant conducted a tax investigation on the Plaintiff from March 11, 2013 to December 15, 2011, which was the date of the approval for temporary use of the instant golf course, shall be deemed the date of deemed acquisition following the change of land category of the instant golf course; and on May 3, 2013, the amount of acquisition tax of KRW 4,118,691,480 and special rural development tax for rural development tax for KRW 411,869,140 (mid and half of the tax rate, KRW 4,530,560, KRW 790, KRW 4525,790, KRW 4289, and KRW 983 as the date of the approval for temporary use of the instant golf course; and on the basis of the divided amount of acquisition tax, KRW 47,803,268,98, KRW 983 as the tax base for the instant real estate’s membership system (18 holes) and KRW 93630,581.3638

The Plaintiff is the Plaintiff.

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