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1. The Defendant’s imposition of acquisition tax of KRW 88,042,610 and special rural development tax for the Plaintiff on October 6, 2014.
Reasons
1. Details of the disposition;
A. On December 23, 2010, the Plaintiff acquired each real estate listed in the annexed real estate list No. 1 (hereinafter referred to as “each of the said real estate”), and reported and paid 27,057,310 won, including acquisition tax, calculated by applying the standard tax rate (20/1,000) under Article 112(1) of the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter the same) and the standard tax rate (50%) under Article 273-2 of the same Act to the housing transaction (50%).
B. Meanwhile, the Defendant issued a revised notice of KRW 141,34,780, total acquisition tax on October 6, 2014, and special rural development tax amounting to KRW 14,13,430,430 on the premise that the housing Nos. 5 and 7 constituted “high-class housing” under Article 112(2)3 of the former Local Tax Act and Article 84-3(3) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 22586, Dec. 30, 2010; hereinafter the same).
C. On October 22, 2015, the Plaintiff filed an appeal with the Tax Tribunal. On October 22, 2015, the Tax Tribunal rendered a decision that “The Defendant would be deemed to have written error in the amount of KRW 141,334,780, acquisition tax imposed on the Plaintiff on October 6, 2014, and special rural development tax amount of KRW 14,133,130,130, and special rural development tax amount of KRW 14,133,430, and KRW 14,430,000. In total, the imposition of KRW 155,468,210 shall not
[Defendant did not issue a separate notice of correction of tax amount according to the above determination by the Tax Tribunal; hereinafter above (B) imposition of acquisition tax and special rural development tax on each portion remaining after reduction of each additional tax amount as above from the imposition disposition of acquisition tax and special rural development tax on each case. However, the Plaintiff’s acquisition tax and special rural development tax (hereinafter “acquisition tax, etc.”) remaining after reduction as above.
Each principal tax shall be defined as total acquisition tax of 88,042,610 won, total of 8,804,260 won for special rural development tax. In this case, the following are applicable:
3. As seen in paragraph 2, each principal tax and additional tax, such as acquisition tax, shall be included.