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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 December 27, 2013, the Plaintiff acquired ownership of each building listed in the separate sheet No. 1 (hereinafter “each of the instant real property”). The Plaintiff was exempted from acquisition tax, special rural development tax, and local education tax by filing an application for reduction or exemption pursuant to Article 20 of the former Restriction of Special Local Taxation Act (Amended by Act No. 12175, Jan. 1, 2014; hereinafter the same shall apply) on the ground that each of the instant real property is used as a free welfare facility for the aged.
B. On May 8, 2017, the Defendant: (a) deemed that the Plaintiff’s use of each of the instant real estate for the pertinent purpose was subject to collection, such as acquisition tax reduced or exempted as it was sold, donated, or used for other purposes under the condition that it was less than two years; and (b) imposed the acquisition tax of KRW 20,821,180 (including additional taxes), special rural development tax of KRW 886,830 (including additional taxes), local education tax of KRW 1,773,670 (including additional taxes), total amount of KRW 23,481,680 (including additional taxes) as the purport of the claim.
(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute; Gap evidence Nos. 1, 2 (including paper numbers); Eul evidence Nos. 12, 13, and 14; the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff asserted that the Plaintiff started construction of a welfare facility for the aged from the time when he/she obtained permission to change the purpose of the welfare facility for the aged on August 1, 2014, and completed construction thereof on January 25, 2016. As to the real estate listed in attached Table 1 List No. 2, the Plaintiff reported the closure of business on December 3, 2015 to report the new welfare facility for the aged after using it as the elderly facility from December 27, 2013, the acquisition date of acquisition date, and the real estate listed in attached Table No. 1 List No. 1 List No. 1 List No. 3 was reported to use as the office after the completion of construction of welfare facility for the real estate listed in attached Table No. 1 List No. 1 List No. 1 List No. 1 List No. 1 List No. B was transferred to B.