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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On May 29, 2015, the Plaintiff reported and paid acquisition tax of 626,00 won, special rural development tax amounting to 31,300 won, and local education tax of 62,600 won (hereinafter “acquisition tax, etc.”) to the Defendant on June 22, 2015, the Plaintiff paid KRW 15,650,00 on June 24, 2015, and completed the registration of ownership transfer on the instant land in the future of the Plaintiff on June 25, 2015, after paying the purchase price of 15,650,000 won on June 24, 2015.
On the instant land, there was a unregistered building of 85 square meters in the block structure slive roof, 85 square meters in use for residence, and 30 square meters in the store board of warehouse. (hereinafter “instant building”).
B. On December 23, 2015, the Plaintiff filed a request for correction of the tax base and tax amount of local tax with the purport that the tax rate applied at the time of initial return should be 1.1%, since Article 11(1)8 of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”) applies as of June 22, 2015, the date of payment of acquisition tax, etc. on the instant land constitutes “the case of acquiring a house with a value of less than 60 million won as at the time of acquisition due to oil transaction”, the Plaintiff issued a request for correction of the tax base and tax amount of local tax to the Defendant to the effect that the tax rate at the time of initial return should be 4.6% should be 1.1%.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 7, Eul evidence 1 to 3 (including, if any, the number; hereinafter the same shall apply) and the purport of the whole pleadings
2. The assertion and judgment
A. Since the time when the Plaintiff paid the alleged acquisition tax, etc. and the sales price is before the amendment of the Local Tax Act on July 24, 2015, the former provisions shall apply. The instant building shall be subject to the application of the former provisions.