All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

The plaintiff is a company that has its head office in Jung-gu Seoul Metropolitan Government and sells learning sites and other educational products as its main goods by door-to-door sales.

On November 23, 2012, the Plaintiff purchased (hereinafter “the instant sales contract”) at KRW 8.5 billion from Yongsan-gu Seoul and D residential buildings 299.77 square meters (hereinafter “the previous buildings”) and 559.5 square meters (hereinafter “the instant land”). On December 27, 2012, the Plaintiff purchased each of the instant previous buildings, including the instant previous buildings, for KRW 8.5 billion (hereinafter “the instant sales contract”). The Plaintiff completed the registration of transfer in the name of the Plaintiff on December 27, 2012.

On the same day, the Plaintiff reported and paid KRW 312,565,200, including acquisition tax, etc. calculated by applying the tax rate under Article 11(1)7(b) of the former Local Tax Act (Amended by Act No. 11617, Jan. 1, 2013; hereinafter the same) and the reduction rate under Article 40-2 of the former Restriction of Special Local Taxation Act (Amended by Act No. 11618, Jan. 1, 2013); and

On September 25, 2015, the Plaintiff removed the previous building around the end of 2013, and newly built a 599.38 square meters of a building for residential use (hereinafter “new building of this case”), and reported and paid KRW 541,278,390, such as acquisition tax calculated by applying the high-class housing heavy taxation rate to the tax base. The Plaintiff reported and paid KRW 41,278,390, including acquisition tax calculated by applying the high-class housing heavy taxation rate as the tax base. Since the instant land, which is the land annexed to the new building of this case, becomes the land annexed to the high-class housing within five years from the date of acquisition, was subject to heavy tax rate, the Plaintiff reported and paid the acquisition tax base of the instant land of this case as KRW 417,286,020, such as acquisition tax calculated by subtracting the tax amount paid at the tax amount calculated by applying the heavy taxation rate.

On April 24, 2017, the defendant conducted a local tax investigation on the plaintiff, and then the plaintiff is the previous building of this case.