1. Acquisition tax imposed on the Plaintiff on April 1, 2016 and local education tax of KRW 10,164,820 and KRW 881,160, respectively.

Details of the disposition

On June 28, 2013, the Plaintiff acquired Yongsan-gu B and C (hereinafter “instant housing”).

On the other hand, on June 26, 2013, prior to the remainder payment of the instant house, the Plaintiff reported and paid the tax amount reduced by 75/100 of the acquisition tax and local education tax (hereinafter “acquisition tax, etc.”) pursuant to Article 40-2 of the Restriction of Special Local Taxation Act and Article 17-2 of the Enforcement Decree of the Restriction of Special Local Taxation Act on the ground that the Plaintiff acquired the instant house with a tax base of 90 million won or less as a commercial transaction, and owned the Seo-gu Incheon Metropolitan City D and E (hereinafter “instant previous house”) as a temporary two house owner.

After examining the current status of the Plaintiff’s housing ownership, on April 1, 2016, the Defendant excluded the application of the provision on reduction and exemption on the ground that “the Plaintiff owned not only the previous housing in this case at the time of the acquisition of the instant housing, but also one half of the building on land outside Incheon Gun F, and one half of the building on land (hereinafter “1”) and the building on land outside G and one plot of land (hereinafter “2 building”) and does not constitute a temporary two housing owner subject to reduction and exemption from acquisition tax,” respectively, imposed acquisition tax of KRW 10,164,820 and local education tax of KRW 81,160,00 on the Plaintiff, including the amount of tax reduction and exemption.

(hereinafter “instant disposition” (hereinafter “instant disposition”). Inasmuch as there is no dispute, Gap evidence Nos. 1, 2, Eul evidence Nos. 1, 1, 2, 6, and 11, and summary of the Plaintiff’s assertion as to the purport of the entire pleadings, building Nos. 1 and 2 do not constitute a “house” under the Restriction of Special Local Taxation Act, since the Plaintiff’s acquisition of the instant housing constitutes a temporary 2 house at the time of the Plaintiff’s acquisition of the instant housing, and there exist grounds for reduction or exemption of acquisition tax, etc. on the instant housing.

The attached details of the relevant statutes shall be as specified in the statutes.

Judgment

related.