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Reasons
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(영문) 광주지방법원 2016.07.21 2016구단10872
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 disposition;

A. On May 22, 2015, the Plaintiff purchased, from Nonparty B, the hotel M&B membership rights (Switzerland type; hereinafter “instant membership rights”) located in the 722-dong 722-dong 700,000 won in the purchase price.

B. On May 22, 2015, the Plaintiff filed a report on acquisition with the Defendant on May 2, 2015, stating the tax base amount of the instant membership at KRW 27 million, without stating the tax amount, etc.

C. On July 3, 2015, the Defendant: (a) revised the tax base amount to KRW 33,80,000; (b) prepared a registration statement and statement of payment of acquisition tax to KRW 676,00,000, and the special rural development tax amount to KRW 67,600, and delivered it to the Plaintiff.

(hereinafter “Disposition in this case”). 【No dispute over the grounds for recognition】, Gap’s evidence Nos. 2 through 4, Gap’s evidence No. 6, and the purport of the whole pleadings

2. Determination on this safety defense

A. The gist of the Defendant’s assertion is that taxpayers are obligated to pay acquisition tax by filing a final return on the tax base. Therefore, the Defendant’s act of setting the tax base, etc. and delivering acquisition tax return, payment slip, etc. to the Plaintiff is merely an instruction for tax payment, and cannot be deemed as a disposition

Therefore, the instant lawsuit is unlawful, since there is no administrative disposition that is the object of the lawsuit.

B. Article 35(1) of the Framework Act on Local Taxes provides that where a taxpayer files a return on and pays the tax base and amount of local tax to a local government, the amount of tax is determined when the taxpayer files a return on and pays the tax base and amount of tax (Article 35(1)).

Therefore, since the acquisition tax by declaration method is basically determined by the taxpayer's declaration act, it is finalized if the tax amount equivalent to the reported amount is imposed and collected.

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