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(영문) 의정부지방법원 2019.10.29 2019구합10998
취득세부과처분취소
Text

1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

Details of the disposition

(1) On September 2, 2013, the Plaintiff acquired the Plaintiff’s real estate Nos. 1 and 1/2 shares of the third floor Q, R, and S of the third floor of the P building at Yangju-si (U.S.) 1A and the third floor on September 3, 2014, respectively, on the date of acquisition of the Plaintiff’s real estate No. 1 and No. 1/2 of the 1/2 of the 1/2 of the 3rd floor of the P building at Yangyang-si (U.S.) 5 E on September 24, 2014, the Plaintiffs acquired the Plaintiff’s real estate No. 1 and No. 1/15 of the A. 2015 shares on the 1/2016th of the 14th of the 15th of the 10th of the 15th of the 2nd of the 2nd of the 14th of the 2nd of the 14th of the 2016th of the building.

With respect to the acquisition of each of the instant real estate by the Defendants, the Plaintiffs paid acquisition tax, etc. calculated by applying the tax rate (40/1,00) under Article 11(1)7 (b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) as follows.

[Attachment 1-2] Plaintiff 2: (1) 4,60,80 46,00 23,00 2; (2) 1,840,00 (1/2) 1,840,00 (1/2) 920,00 (1/2) 33,720,372,372,000 1/186,000 4; (2) 1,840,736,747,746,746,00 4,00 14,00 20, 204, 205, 306, 207, 304, 205, 207, 306, 307, 405, 207, 204, 305, 207, 307, 405, 207, 307, 4746, 2746

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