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1. The Defendant paid KRW 2,567,225 to the Plaintiff KRW 5% per annum from October 25, 2014 to November 4, 2016.
Reasons
1. Basic facts
A. (1) On April 11, 201, the Plaintiff purchased the instant land in KRW 1,581,00,000 (hereinafter “instant land”) and housing for KRW 1,581,00,00,00,00,000,000,00 for KRW 775m2,00,00,000,00,000,000,000,000,000,000.
At the time, the Defendant was delegated by the Plaintiff with the reporting and payment of the acquisition tax, etc. on the instant land. The acquisition tax, etc. on the said land was exempted under the former Restriction of Special Local Taxation Act.
(2) Thereafter, around January 29, 2013, the Plaintiff changed the land category of the instant land from “former” to “site.” On the instant land and C, the Plaintiff newly built one Dong of a general wooden structure of detached houses of 191.97 square meters, one building of a reinforced concrete structure of 35.4 square meters, one building of a reinforced concrete structure of a reinforced concrete structure of 11.8 square meters (ware), and one building of a reinforced concrete structure of 11.8 square meters (hereinafter “instant building”).
B. (1) The Plaintiff delegated the application for registration of ownership preservation concerning the instant case newly built to the Defendant, who is a certified judicial scrivener, and the filing and payment of acquisition tax, etc. accordingly.
(2) On February 25, 2013, the Defendant reported and paid KRW 4,451,520,00, including acquisition tax calculated by applying the general tax rate, which is the standard market price of the instant building, to the office of Jung-gu, Busan. On March 6, 2013. On March 6, 2013, the Defendant reported and paid KRW 1,796,250, including acquisition tax calculated by applying the general tax rate, which is the difference in the standard market price of the instant land.
C. (1) On October 8, 2014, Japan-dong Office rendered a prior notice of taxation of local taxes, such as acquisition tax, on the ground that the instant building falls under “high-class house” and the Plaintiff is calculated by applying the heavy taxation rate to the new construction of the instant building and the change of land category as shown in the separate sheet around October 24, 2014.