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(영문) 서울행정법원 2015.09.11 2015구합57581
취득세 부과처분 취소청구 등
Text

1. The sum of acquisition tax and additional tax indicated in the attached Table 1 that Defendant Yeongdeungpo-gu Seoul Metropolitan Government Administrator provided to the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation that runs the business of facility leasing and installment financing, and the head office is a bank in Yeongdeungpo-gu Seoul Metropolitan Government (Woo-dong).

B. As to an automobile for facility leasing acquired after January 1, 201, the Plaintiff registered “Seongwon-si, Sungwon-si, Sungwon-si, Changwon-si, Changwon-dong No. 96, Changwon-dong, No. 202,” with a place of use, and paid acquisition tax as shown in attached Table 2 at Changwon-si.

C. The head of Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter “the head of Yeongdeungpo-gu”) imposed acquisition tax and additional tax as shown in attached Table 1 on the Plaintiff on the ground that the branch office of the Plaintiff is a false place of business with no human and physical elements, and the Plaintiff’s place of tax payment cannot be a place of tax payment under the Automobile Management Act.

(hereinafter referred to as “the instant disposition by the head of Yeongdeungpo-gu”).

On October 31, 2012, the Plaintiff filed a request for correction to the effect that the acquisition tax already paid should be refunded because it was placed in a location where the acquisition tax should be paid twice by the head of Yeongdeungpo-gu City Mayor.

However, as the Plaintiff paid acquisition tax at the legitimate place of tax payment, the Defendant Changwon refused the Plaintiff’s request for correction on the ground that it is not subject to request for correction.

(hereinafter “Defendant Changwon Market”. (e)

The Plaintiff filed an appeal with the Tax Tribunal on each of the instant dispositions, and the Tax Tribunal rendered a decision to re-examine each of the instant dispositions on June 30, 2014.

On December 19, 2014, the head of Yeongdeungpo-gu notified the defendant Changwon market that each of the instant dispositions is justifiable on January 6, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1 through 5, Eul evidence Nos. 5 (including provisional number; hereinafter the same shall apply), and pleadings.

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