1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

As a result of the tax investigation conducted against the Plaintiff, the Defendant confirmed that the Plaintiff did not perform his duty to pay acquisition tax even though having acquired 150 golf membership accounts from the Guro Golf Club Co., Ltd. (hereinafter “SolwonCC”), and on June 12, 2001, the Defendant imposed acquisition tax of KRW 600,480,000 (hereinafter “acquisition tax”) on the Plaintiff for KRW 25,020,000 (hereinafter “instant acquisition tax”), and special rural development tax of KRW 5,04,000 on the Plaintiff.

After that, on March 4, 2009, the Defendant collected KRW 317,81,480, acquisition tax, additional 462,369,60, and additional 42,383,400, out of the acquisition tax of this case, which was distributed to the Plaintiff in the real estate compulsory auction procedure with respect to HohoCC, and was deposited by the Defendant, etc. as a result of the seizure by the Defendant, etc.

Meanwhile, according to the Supreme Court Decision 2009Da71312 Decided November 13, 2014, etc. (hereinafter “instant judgment”), the Plaintiff asserted that the acquisition tax of this case is null and void on the ground that it should be revised as KRW 0,00,00,000, and that the Defendant filed an application for correction pursuant to Article 51 of the Framework Act on Local Taxes and Article 31 of the Enforcement Decree of the same Act, on December 2014.

On December 24, 2014, the defendant, on the ground that the acquisition tax of this case was legally imposed as acquisition tax from golf membership acquisition, and on the ground that the imposition of acquisition tax of this case was not subject to correction because it was unfair or illegal.