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1. Of the judgment of the court of first instance, the part against the defendant shall be revoked, and all the plaintiffs' claims corresponding to the revoked part shall be revoked.
Reasons
1. Details of the disposition;
A. On December 6, 2012, the Plaintiffs reported and paid acquisition tax of KRW 48,00,000, local education tax of KRW 48,800,000, KRW 480,000, KRW 500,000, and KRW 5,600,000 (hereinafter referred to as “previous Housing”) with the shares of KRW 1.6 billion in Plaintiff A, Plaintiff B, and Plaintiff C, with the shares of KRW 1.60,000,00,00 in 1/4 of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same shall apply) pursuant to Article 40-2(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013) (the acquisition of housing exceeding KRW 1.25/100,00, local education tax of KRW 4,800,00.
Details of calculation shall be as follows:
Acquisition tax amounting to 48,00,000 = 1,600,000 won = Tax rate of 30/1,000 (reduction from 40/1,00 to 25/100 of the standard tax rate) for local education tax = 1,60,000,000 = Tax rate of 0.3% [4,600,000 x 25/100 (standard tax rate of 40/1,000 x 20/100) x 0.25/100] for special rural development tax x 2,400,00 won [3,00 won for reporting 1,60,000,000 x 15/100 (25/100,00 from the standard tax rate of 20/100), x 10/1000 】 acquisition tax rate of 0/1000]
Plaintiff
A removed previous housing, and on December 4, 2013, on the instant land, on the following grounds: (a) newly constructed a single house of 29.49 square meters on the ground of the first floor, 153.42 square meters on the first floor, 153.42 square meters on the second floor, 100.44 square meters on the second floor, and 54.9 square meters on the first floor on the rooftop, and reported and paid acquisition tax of 8,205,840 won as standard tax rate; (b) local education tax of 468,90 won; and (c) special rural development tax of 586,130 won.
Details of calculation shall be as follows:
Acquisition tax = 8,205,840 won = tax base 293,06,00 won 】 28/1,000 (standard tax rates for original acquisition) = Tax base 293,06,00 won 】 8/1,00 (28/1,00) 】 86,130 won for special rural development tax for abandoned forests of less than ten won x 293,06,000 won 】 20/1000 】 tax rate of 10/100.