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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. Upon the Plaintiff’s expropriation of land B in Gyeyang-gu, Seoyang-si, the Plaintiff owned, on March 29, 201, purchased KRW 1,581,00,000 for KRW 73(1), and was exempted from acquisition tax, etc. pursuant to Article 73(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 10654, May 19, 201).
B. On January 29, 2013, the Plaintiff changed the land category of the instant land to a site before the land category. On March 6, 2013, the Plaintiff newly constructed a single building of general wood structure of 191.97 square meters on the instant land and the instant land, a single building of reinforced concrete structure of 35.4 square meters, a single building of reinforced concrete structure of 11.8 square meters (ware), and a single building of reinforced concrete structure of 11.8 square meters (hereinafter “instant building”). On February 25, 2013, the Plaintiff reported and paid KRW 4,451,520, including acquisition tax, which is the standard market price, and calculated by applying the general tax rate. On March 6, 2013, the Plaintiff reported and paid KRW 81,648,000, which is the difference in the standard market price, and calculated by applying the general tax rate of 10/100,000,000 won.
C. As a result of the Defendant’s on-site visit to the instant building on September 30, 2014, it determined that the site area of the instant building is 1,065 square meters, and its value is 140,871,130 won, and the individual housing price of the instant building is 839,000,000 won, and constitutes “high-class housing” under Article 28(3)2 of the Enforcement Decree of the Local Tax Act.
Accordingly, on October 8, 2014, the Defendant issued a prior notice of imposition of acquisition tax, etc. on the ground that the instant building falls under high-class houses under Article 13(5)3 of the former Local Tax Act (amended by Act No. 11690, Mar. 23, 2013; hereinafter the same), and the Plaintiff paid the tax amount calculated by applying the heavy taxation rate of acquisition tax on high-class houses on October 24, 2014.