1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

From October 13, 2014 to October 17, 2014, the Defendant conducted a tax investigation, and confirmed that the Plaintiff failed to file a return or pay acquisition tax, etc. even if the Plaintiff acquired the newly built apartment and neighborhood living facilities (hereinafter “each of the instant buildings”) on Bable land, and on November 4, 2014, the Defendant notified the Plaintiff of the pre-announcement of taxation on the aggregate of KRW 6,483,959,070, including acquisition tax, additional tax on negligent tax return, local education tax, special tax for rural development, etc.

On December 17, 2014, the Defendant issued a disposition imposing acquisition tax of KRW 6,012,372,170, local education tax of KRW 319,265,050, and special rural development tax of KRW 162,042,360 (including additional tax) on the Plaintiff.

After that, the plaintiff explained that the tax base should be reduced, and on January 20, 2015, the defendant corrected and notified the tax amount to the plaintiff as the total of 5,934,619,250 won, local education tax of 315,136,250 won, special rural development tax of 159,946,80 won, and 6,409,702,300 won (including additional tax).

(A) The Plaintiff’s assertion as to the legitimacy of the instant disposition, including acquisition tax, etc., of KRW 6,409,702,300 on December 17, 2014, which was remaining after the reduction, is subject to imposition of acquisition tax, etc. (hereinafter “instant disposition”). [Grounds for recognition] The Plaintiff’s assertion as to the legitimacy of the instant disposition is null and void as a result of the instant tax payment notice, on the following grounds: (a) there is no dispute; (b) Gap’s evidence Nos. 1 (including additional numbers); and (c) Eul’s evidence Nos. 1 through 5; and (c) the purport of the entire pleadings; and (d) the Plaintiff’s assertion as to the legitimacy of the instant disposition was imposed by adding the principal tax and additional tax; (b) the acquisition tax, local education tax, and special tax for rural development

It shall be as shown in the attached Form of the relevant statutes.

Judgment

The former Framework Act on Local Taxes (Act No. 14474, Dec. 27, 2016).