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1. On October 22, 2015, the Defendant’s disposition of refusal to rectify the acquisition tax, etc. against the Plaintiffs is revoked.
2...
Reasons
1. Details of the disposition;
A. On April 27, 2015, the Plaintiffs jointly purchased the Gangnam-gu Seoul Metropolitan Government Down 108 (hereinafter “instant housing”) from C in KRW 1,650,000,000, and completed the registration of ownership transfer with respect to each of the instant housing units on July 9, 2015.
B. On July 9, 2015, the Plaintiffs reported and paid acquisition tax, etc. on the instant house to the Defendant by applying 30/1,000, the acquisition tax rate applicable to “where a house, the value of which at the time of acquisition exceeds KRW 900 million, is acquired” under Article 11(1)8 of the former Local Tax Act (amended by Act No. 113427, Jul. 24, 2015; hereinafter the same) to 24,750,000, local education tax, special rural development tax, and special rural development tax, and KRW 1,650,000 (hereinafter “acquisition tax, etc.”).
C. On October 12, 2015, on the grounds that the Plaintiffs shared the instant housing, the Plaintiffs filed an application for correction seeking refund of the difference between acquisition tax, etc. calculated at the tax rate of KRW 825,000,000 (20/1,00), each of which is the acquisition value of shares, and acquisition tax, etc. already paid, on the grounds that the Plaintiffs shared the instant housing, but the Defendant notified the Plaintiffs on October 22, 2015.
(hereinafter "Disposition in this case"). / [Grounds for recognition] The fact that there is no dispute, each entry in Gap evidence 1 through 5 (including the number of each issue) and the purport of the whole pleadings.
2. 이 사건 처분의 적법 여부 ▣ 구 지방세법 제10조(과세표준) ① 취득세의 과세표준은 취득 당시의 가액으로 한다.
Provided, That where the acquisition is made in annual installments, it shall be the amount of annual installments (referring to the amount actually paid each time, including the contract bond included in the amount of acquisition; hereafter the same shall apply in this Section):
(2) The value as at the time of acquisition under paragraph (1) shall be the value reported by the acquisitor.
Provided, That no declaration price or declaration price is indicated, or such declaration price is less than the standard market price prescribed in Article 4.