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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 28, 2010, the Plaintiff acquired a total of KRW 800,00,000,000 per annum 7432 square meters, 11570 square meters, and 3322 square meters per E (hereinafter “instant Fri land”). On the same day, the Plaintiff reported the instant Fri land to the Defendant as “farmland acquired for the purpose of direct cultivation by a self-employed farmer” under Article 261(1) of the former Local Tax Act (wholly amended by Act No. 10221, Jan. 1, 201; hereinafter the same) and was reduced by 50/100 of the acquisition tax and registration tax.
B. In addition, on May 9, 201, the Plaintiff acquired a total of KRW 150 million,00,000,000,000 per annum 2235 square meters and 1180 square meters per G (hereinafter “instant Hri land”) prior to Gyeonggi-gun, Gyeonggi-do, and on the same day, reported the instant Hri land to the Defendant as “farmland acquired for the purpose of direct cultivation by a self-employed farmer” under Article 6(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Jan. 1, 2012; hereinafter the same) and was reduced by 50/100 of the acquisition tax and registration tax.
C. On March 2015, the Defendant issued a prior notice of taxation to the Plaintiff on April 20, 2015, on the following grounds: (a) the Plaintiff, without justifiable grounds, did not directly cultivate the farmland within two years from the date of acquisition of the instant land; and (b) on April 20, 2015, the Defendant issued a prior notice of taxation to the effect that the amount of tax previously reduced or exempted for the instant Fri land and Hri land (hereinafter “each of the instant land”).
E. On May 4, 2015, the Plaintiff filed a request for pre-assessment review with the Governor of the Gyeonggi-do on May 15, 2015, but was non-adopted on June 15, 2015. Accordingly, on July 10, 2015, the Defendant imposed acquisition tax of 12,182,40 won, special rural development tax of 2,436,480 won, registration tax of 6,091,20 won, local education tax of 1,138,240 won, local education tax of 1,227,850 won, special rural development tax of H interest of 430,380 won, local education tax of 185,190 won, respectively, on the Plaintiff’s land of this case.
(hereinafter “instant taxation disposition”) . [Grounds for recognition]