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(영문) 대구지방법원 2014.06.13 2013구합2534
취득세 등 경정거부처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On October 31, 2012, the Plaintiffs prepared a sales contract for the purchase price of each real estate listed in the separate sheet, which is the land allotted by the said association, (hereinafter referred to as “instant real estate”) between the Sejongcheon District Land Readjustment Project Association (hereinafter referred to as the “instant association”) and the said association, for purchase price of KRW 68,546,50,91, which is the land allotted by the said association. On November 23, 2012, the Plaintiffs completed the registration of ownership transfer (the Plaintiff Land Co., Ltd. 1/2 shares, and the remaining Plaintiffs 1/4 shares, respectively) on the instant real estate on the ground of the sale thereof.

B. On November 23, 2012, the Plaintiffs reported and paid acquisition tax, local education tax, and special rural development tax on the instant real estate at KRW 3,153,139,030 on October 31, 2012 on the date of acquisition to the Defendant, at KRW 68,546,50,50,991. The Plaintiffs reported and paid a total of 3,153,139,030 won in aggregate. 52,84,764,909,246,10,548, 598,6364,6361, and 22,691,630,630,62,691,736,630, 630,250, 2065, 207, 1096, 305, 1964, 2056, 2096, 16396, 2057

(A) No. 4-1 (c)

On May 23, 2013, the Plaintiffs filed a claim for correction, such as acquisition tax, local education tax, and special rural development tax, claiming a refund of KRW 1,176,341,386, by asserting that the Defendant paid and paid the tax base amount of the instant real estate at KRW 42,973,861,864, which was the erroneous return and payment of the acquisition tax, local education tax, and special rural development tax, thereby rejecting the said claim for correction (hereinafter “instant disposition”). However, on July 11, 2013, the Defendant issued a disposition rejecting the said claim against the Plaintiff (hereinafter “instant disposition”).

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, 7 and Eul No. 1 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Plaintiffs’ assertion 1.

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