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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. On July 30, 2009, the Plaintiff acquired 72 square meters of the Gu rice field B (hereinafter “one parcel of land”) as the cause of sale during Ansan-si. On May 30, 201, the Plaintiff acquired the land for a factory on the ground of exchange 605.1 square meters of land for a factory (hereinafter “second parcel of land”) and paid each acquisition tax, etc. by filing a return thereon.
B. On March 18, 2013, D Co., Ltd. newly constructed a building of one thousand three-story above ground and three-story above ground (hereinafter “instant building”) on land E- miscellaneous land (hereinafter “Before annexation”) during the period of Ansan-si prior to annexation of land and land 1,366.4 square meters on March 18, 2013, and uses 1,17.43 square meters among them as Class II neighborhood living facilities (automobile business offices and offices), and 1,305.4 square meters as automobile-related facilities (automobile-related facilities).
C. On March 26, 2013, according to the Plaintiff’s application for annexation, the Defendant changed the land category Nos. 1 and 2 from “the answer” and “factory site” to “miscellaneous land” and combined with the land before annexation.
On January 3, 2014, the Defendant imposed and collected acquisition tax of KRW 14,216,60 and local education tax of KRW 1,197,490 in total, KRW 15,414,090 (hereinafter “instant disposition”) on the Plaintiff on the ground that the land category of the land Nos. 1 and 2 has changed to a miscellaneous land.
E. On November 10, 2014, the Tax Tribunal rejected the Plaintiff’s request for a trial on the land No. 2 on the ground that the actual land category had been changed to a factory site or a miscellaneous land at the time of acquisition, considering that the land category had already been changed to a factory site or a miscellaneous land at the time of acquisition, while in the case of the land No. 2, the Plaintiff acquired a lower price than the officially assessed individual land price at the time of acquisition by exchange, and the land category has increased to a large amount after the change of land category.
F. On November 21, 2014, the Defendant rendered a judgment on November 21, 2014, calculated by adding the acquisition tax amount to KRW 13,047,650, and the local education tax amount to KRW 1,09,030.