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1. The Plaintiff, the head of Gangnam-gu Seoul Metropolitan Government, the head of Gangnam-gu, Seoul Special Metropolitan City acquisition tax of April 15, 2015, KRW 2,021,370, and local education tax of the Plaintiff.
Reasons
1. Details of the disposition;
A. On April 23, 2013, the Plaintiff is a real estate investment company established pursuant to the Real Estate Investment Company Act for the purpose of acquiring, managing, disposing of, or leasing real estate. On August 9, 2013, the Plaintiff purchased from A the B apartment 138 Dong 101 (hereinafter referred to as “the first house”) in KRW 288 million, and completed the registration of transfer of ownership on August 28, 2013. On August 9, 2013, the Plaintiff purchased from B apartment 1026 Dong 102 (hereinafter referred to as “the second house in this case”) for KRW 650 million and completed the registration of transfer of ownership on August 26, 2013.
B. The Plaintiff purchased each of the instant housing and leased each of the instant housing to A and C, a seller for five years.
(hereinafter “each of the instant lease agreements”). However, A applied for termination of the lease agreement to the Plaintiff on June 5, 2014, and C on February 20, 2014 due to difficulties in paying the respective rents, etc., and the Plaintiff accepted such application and terminated each of the said lease agreements.
C. The Plaintiff purchased each of the instant housing, and was exempt from acquisition tax and local education tax pursuant to Article 34(4) and (5) of the Restriction of Special Local Taxation Act. The Defendants informed the Plaintiff to pay acquisition tax and local education tax exempted on the ground that the period of each of the instant lease agreements was terminated and the grounds for additional collection under the proviso to Article 34(4) of the Restriction of Special Local Taxation Act arose due to the termination of each of the instant lease agreements. On July 22, 2014, the Plaintiff reported the Plaintiff to pay acquisition tax and local education tax exempted. The Plaintiff paid acquisition tax and KRW 2,021,370 for the instant housing No. 1, and the local education tax and KRW 202,130 for the local education tax and KRW 18,221,480 for the instant housing No. 2 on April 9, 2014, respectively.
On February 17, 2015, the Plaintiff’s termination before the expiration of the lease term due to difficulties in paying rents to A and C, a lessee, has justifiable grounds.