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1. Acquisition tax of KRW 200,138,320 (including additional tax) imposed on the Plaintiff on November 10, 2014, and special rural development tax of KRW 17,290,850;
Reasons
1. Details of the disposition;
A. On January 20, 2009, the Plaintiff imposed acquisition tax, etc. (i) a building on the 5th underground floor, 25th ground, and the total floor area of 124,036.93 square meters on the 2nd land outside Seocho-gu Seoul, Seocho-gu, and (ii) on the 2nd land (hereinafter referred to as “Schoc
2) On February 12, 2009, the Plaintiff reported the acquisition tax, special rural development tax, registration tax, and local education tax as “real estate acquired to use directly for a research institute affiliated with a business” under Article 282 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same shall apply) and Article 228 of the former Enforcement Decree of the Local Tax Act (wholly amended by Presidential Decree No. 22395, Sep. 20, 2010; hereinafter the same shall apply).
3) The Plaintiff is the president of the C Association (hereinafter “Association president”) as shown in attached Table 2 [Attachment 1] around April 2009.
(4) A business-affiliated research institute was recognized as a business-affiliated research institute (title: D Research Institute) by April 23, 2012, on the ground that the business-affiliated research institute was revoked on April 24, 2012, on the ground that the Plaintiff’s application for revocation of its research activities was revoked.
After that, on March 22, 2013, the 18th and 19th floor were re-recognized as a business-affiliated research institute (title: E Research Institute) by the head of the Association.
(S) On November 10, 2014, the Defendant imposed acquisition tax of KRW 200,138,320 (including additional tax), special rural development tax of KRW 17,290,850, registration tax of KRW 80,05,330 (including additional tax), local education tax of KRW 14,921,860 (including additional tax), and local education tax of KRW 14,921,860 (hereinafter collectively referred to as “the disposition of imposition of acquisition tax, etc.”) on the ground that the Plaintiff closed the research institute with respect to the 19th floor from April 24, 2012 to March 21, 2013.