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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. The Plaintiff is a corporation established with the aim of enhancing the agricultural productivity of its members, promoting the expansion of markets for agricultural products produced by its members and the activation of distribution sources, and enhancing the economic, social, and cultural status of its members by providing them with technology, funds, materials, and information required by its members.
B. The Plaintiff was granted acquisition tax reduction or exemption from the Defendant on the ground that “real estate acquired to use directly for milk business” under Article 14(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same) is a “real estate acquired to use directly for milk business” under Article 14(3) of the former Restriction of Special Local Taxation Act.
C. On April 15, 2016, the Defendant notified the Plaintiff of a pre-announcement of local tax taxation, which contains the purport to collect acquisition tax, special tax for rural development, and local education tax exempted pursuant to Article 178 subparag. 1 of the former Restriction of Special Local Taxation Act, on the ground that each of the instant land was not used directly for the relevant purpose without justifiable grounds until one year after the date of acquisition.
On May 10, 2016, the Plaintiff filed a request for pre-assessment review with the Standing Do Governor on May 10, 2016, but the said request was not adopted on June 9, 2016.
E. On July 14, 2016, the Defendant imposed and notified the Plaintiff of acquisition tax of KRW 137,129,610, special rural development tax, KRW 5,795,680, and local education tax of KRW 11,591,360 (hereinafter “instant disposition”). As to the instant disposition, the Plaintiff filed an appeal with the Director of the Tax Tribunal on October 7, 2016 to the effect that the revocation of the instant disposition is requested, but the Director of the Tax Tribunal dismissed the Plaintiff’s appeal on March 20, 2017.
[Ground of Recognition] In the event there is no dispute, Gap evidence Nos. 1, 2, 4 through 9, and 11.