beta
Text
1. The Defendant’s disposition of imposition of acquisition tax of KRW 43,164,590 against the Plaintiff on May 16, 2013 is revoked.
2. The costs of lawsuit shall be.
Reasons
1. Details of the disposition;
A. On July 14, 2011, the Plaintiff entered into a construction contract (hereinafter “instant contract”) with Taeyang Integrated Construction Co., Ltd. (hereinafter “Tyang Construction Co., Ltd.”) for the construction of main apartment complex B (hereinafter “instant building”).
B. On August 7, 2012, the instant building consists of one underground floor and one story, and a total of 14 units (two units per storys on the 2 through 8th floor). The solar building suspended construction under the status of 85% in progress with the finishing work on the front floor of the instant building, and notified the Plaintiff of the cancellation of the contract on August 7, 2012 on the ground of the Plaintiff’s breach of the contract.
On September 20, 2012, the Plaintiff consented to the cancellation of the said contract.
C. From November 2012 to the date of the instant disposition, C et al. asserted that he/she was a subcontractor or employee, the Plaintiff began to occupy and use the remaining heading rooms except subparagraph 602, by filing a resident registration transfer report with respect to the remaining heading rooms except subparagraph 602 among the instant buildings, and entering into an urban gas supply contract.
The Defendant issued a disposition imposing KRW 43,164,590 (hereinafter “instant disposition”) on the Plaintiff on the ground that the actual use of the instant building was commenced on May 16, 2013, and issued a tax notice to the Plaintiff on May 20, 2013 and returned each registered mail on June 7, 2013, the Defendant served on August 8, 2013.
E. On March 13, 2015, the Plaintiff received telephone calls from the tax department of Ulsan Metropolitan City and became aware of the instant disposition. On March 18, 2015, the Plaintiff filed a request for revocation of the instant disposition with the Tax Tribunal. On August 8, 2013, the Tax Tribunal filed a request for review with the Tax Tribunal for revocation of the instant disposition. 90 days from the date the instant disposition was served on the Plaintiff by public notice.