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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On December 12, 2013, the Plaintiff, a company engaged in the business of manufacturing and selling furnitures, etc., concluded a sales contract on the purchase of land A, 3613 square meters of land A and ground factory offices in Gyeong-gun, Chungcheongnam-gun (hereinafter “instant real estate” in combination with the said land and buildings), and completed the registration of ownership transfer on the instant real estate on February 11, 2014.
B. In acquiring the instant real estate, the Plaintiff was exempted from acquisition tax, special rural development tax, and local education tax on the instant real estate pursuant to Article 4 of the former Restriction of Special Local Taxation Act (amended by Act No. 12506, Mar. 24, 2014; hereinafter “former Restriction of Special Local Taxation Act”) and Article 7 of the former Ordinance on the Reduction and Exemption of Do Taxes (amended by Act No. 3908, May 1, 2014; hereinafter “former Ordinance on the Reduction and Exemption of Do Taxes”) on the ground that the instant real estate constitutes a factory closed or closed in an agro-industrial complex.
C. However, on or around November 2015, the Gyeongnam-do Governor conducted a tax investigation with respect to the Plaintiff. As the Plaintiff did not directly use the instant real estate and used the instant real estate under a loan agreement with the Plaintiff, it was pointed out that the Plaintiff should additionally collect acquisition tax pursuant to the proviso to Article 7 of the former Do Tax Reduction and Exemption Ordinance.
On January 10, 2016, the Defendant issued a disposition imposing acquisition tax on the instant real estate amounting to KRW 44,515,660, special rural development tax, KRW 1,866,310, and local education tax amounting to KRW 3,732,640 (hereinafter “instant disposition”).
E. The Plaintiff filed a tax appeal on the instant disposition on August 16, 2016, but was dismissed on May 2, 2017 (the foregoing decision was notified on May 10, 2017). The Plaintiff filed the instant lawsuit on August 4, 2017.