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Reasons
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(영문) 수원지방법원 2019.11.28 2019구합64014
취득세등부과처분취소
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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 April 30, 2015, the Plaintiff acquired a 944 square meters of land B in Yeongdeungpo-gu, Young-gu. The Plaintiff was exempted from acquisition tax on the ground that it is real estate acquired by a religious organization to use directly for the pertinent business pursuant to the main sentence of Article 50(1) of the former Restriction of Special Local Taxation Act (Amended by Act No. 13637, Dec. 29, 2015; hereinafter the same shall apply).

(2) Article 50(1) of the former Land Special Act (amended by Presidential Decree No. 2010, Jan. 1, 201);

Article 50 (Exemption for Religious and Religious Organizations) (1) Real estate acquired by an organization for religious and religious purposes to use for its relevant projects shall be exempted from acquisition tax.

Provided, That in any of the following cases, exempted acquisition tax on the relevant portion shall be collected as a penalty:

1. Where it is used commercially;

2. Where such real estate is not used for the relevant purposes without just grounds, within three years from the date of acquisition;

3. Where such real estate is sold, donated, or used for other purposes when it has been used directly for the relevant purposes for less than two years.

B. On June 4, 2018, the Defendant notified the Plaintiff of the payment of acquisition tax of KRW 24,036,00, local education tax of KRW 2,403,60, and special rural development tax of KRW 1,201,80 on the ground that the instant land was not used directly for the pertinent business within the period.

(2) On June 14, 2018, the Plaintiff paid the above amount.

C. On July 12, 2018, the Plaintiff filed a claim for correction of the amount of duty notified to the Defendant as above, and its purport is unjust to collect the said amount of tax on the grounds that there are justifiable grounds that the said land was not used directly for the pertinent business within the grace period.

On July 13, 2018, the Defendant notified the Plaintiff of the absence of justifiable grounds for filing the claim for rectification, and the justifiable grounds therefor.

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