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(영문) 서울행정법원 2018.07.12 2017구합78001
취득세등경정거부처분취소
Text

1. Acquisition tax, 42,308,930 won, local education tax, 2,417,650 won, and special rural development tax, which the Defendant paid to the Plaintiff on August 25, 2017.

Reasons

1. Details of the disposition;

A. On July 8, 2016, the Plaintiff newly built and acquired a building of 3 stories underground, 5 stories above ground, and total floor area of 2,191.30 square meters in Jongno-gu Seoul, Jongno-gu, Seoul (hereinafter “Dlim Center”).

B. On September 6, 2016, the Plaintiff paid acquisition tax, special tax for rural development, and local education tax indicated in the table below to the Defendant on September 6, 2016, with regard to the acquisition of performance halls of 1,2, 2, 4, and 5 below below, and on the same day, the Defendant acquired each of the above performance halls to use as a Class 1 recommended facility (registration performance hall among private performance halls) in the cultural district as a university. On the same day, the Plaintiff applied for the reduction or exemption of local tax pursuant to Article 5(2) of the Seoul Special Metropolitan City Ordinance on the Reduction or Exemption of Si Tax (hereinafter “Ordinance”), and was exempted from acquisition tax, special tax for rural development, total amount of 107,637,610 won as indicated in the table “tax reduction or exemption” as stated on September 8, 2016.

(unit: 6,812,50,755 28/1,000 190,750,750,180,375,090,375,090 special rural development tax for 136,250,135, 130, 135 10/100,625,010 6,812,5106,510 6,5182,505,375,090 20/1000 19,075,019,075,000 local education tax of 50,50,050,05420/100,50,5050,50,50,5040,50, 4040, 50, 1360, 361, 367, 106360, 207

C. On July 27, 2016, the Plaintiff leased a performance hall of 1 and 2 stories underground (section 1; hereinafter referred to as “instant key part”) to E.S. E. Haw (hereinafter referred to as “E.S.”). On November 14, 2016, the Defendant publicly announced an application for the designation of a cultural district recommended facility and a loan to E.S. (hereinafter referred to as “E.”). On November 23, 2016, E.S. requested the Defendant to designate the key part of the instant case as a Class 1 recommended facility.

Application period: Application period for the designation of Class I recommended facilities from November 21, 2016 to November 28, 2016: The relevant facilities shall be used for the purpose of recommended facilities among private performance halls: and they shall be entered into the building register.

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