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1. The Defendant’s additional tax of KRW 21,604,920, and the local education tax of KRW 3,632,150, respectively, imposed on the Plaintiff on July 10, 2017.
Reasons
1. Details of the disposition;
A. On May 4, 2006, the Plaintiff, a company running the business such as cleaning and security service, was established with its head office as “Seoul Dongjak-gu building B” and operated the business with its head office in Seoul.
B. On January 17, 2014, the Plaintiff completed the registration of ownership transfer for the fourth floor building located in Dongjak-gu Seoul Metropolitan Government (hereinafter “Seoul Real Estate”) on October 28, 2013, and transferred the instant real estate to the Defendant on February 1, 2014 by reporting and paying acquisition tax of KRW 94,716,60, acquisition tax calculated by applying the general tax rate under Article 11(1)7 (b) of the former Local Tax Act (Amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) with the tax base of KRW 2,367,915,00 as the acquisition value of the instant Seoul Real Estate as the tax base.
C. On December 8, 2016, the Plaintiff transferred the head office in the Plaintiff’s corporate register to “Sasan-si D” (hereinafter “instant real estate”), and registered the establishment of Seoul branch office in the instant real estate.
According to Article 13(2) of the former Local Tax Act and Article 27(3) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27710, Dec. 30, 2016; hereinafter the same) with respect to the instant Seoul Real Estate, the Defendant determined that the Plaintiff acquired real estate following the establishment of a branch office in a large city among the real estate in this case, and imposed an assessment and assessment on July 10, 2017 by imposing an additional tax of KRW 21,604,920 (including additional tax of KRW 3,444,110 and additional tax of KRW 940,240), local education tax of KRW 3,632,150 (including additional tax of KRW 18,00) with the acquisition value of KRW 138,514,290, which is used as a branch office in this case among the real estate in this case.
(hereinafter “instant disposition”) e.
The Plaintiff’s disposition of this case.