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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 October 15, 201, the Plaintiff purchased No. 420 square meters (13.17 square meters) and No. 521 (13.17 square meters) (hereinafter “instant 420, 521”) of the C building located in Masung-si from Esp Co., Ltd. (hereinafter “Esp”), and completed the registration of ownership transfer on April 25, 2012 with respect to the instant 420,521.
B. The Plaintiff was exempted from acquisition tax, etc. on the ground that the instant No. 420 and 521 constituted the subject of local tax reduction under Article 31(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same).
C. After that, on June 24, 2015, the Defendant issued a payment notice of acquisition tax of KRW 6,465,60 and local education tax of KRW 646,560 (hereinafter “instant disposition”) to the Plaintiff on the ground that the Plaintiff’s acquisition of the instant heading 420 and 521 does not constitute “the first purchase from the owner.”
On July 20, 2015, the Plaintiff filed an objection against the instant disposition with the Defendant, but the Defendant dismissed the Plaintiff’s objection on September 14, 2015.
[Reasons for Recognition] Unsatisfy, Gap evidence 1 through 9, Eul evidence 5 and 6, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) Article 31(1) of the former Restriction of Special Local Taxation Act provides that local tax shall be reduced or exempted on an officetel where a rental business operator first purchases an officetel from the owner for the purpose of lease. As such, “owner” as referred to in the said provision is construed to include a person who has reconstructed or altered the purpose of use of the existing building. EspC remodeled or altered the purpose of use into an officetel, and the Plaintiff first purchased the instant Nos. 420 and 521 from Esp&C, and thus, the Government of the Republic of Korea satisfies the requirements for reduction or exemption stipulated in the said provision. 2) Acquisition tax, etc. on a residential officetel on August 18, 2011.