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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 May 10, 2012, the Plaintiff acquired the instant building No. 23 (hereinafter “instant building”) of the 1st underground floor of the building B in Jungcheon-si (hereinafter “instant building”). On May 11, 2012, the Plaintiff paid acquisition tax, etc. calculated by applying the general tax rate under the Local Tax Act to the Defendant.
B. On May 1, 2012, the Plaintiff concluded a contract for the lease of the instant building with C, and delivered the instant building to C on or around June 1, 2012, and C operated an entertainment drinking house (hereinafter “instant main shop”) in the instant building from June 5, 2012 to January 30, 2013. From January 30, 2013, E operated the instant main shop.
C. On September 30, 2013, the Defendant conducted an investigation into the current status of the instant main points (hereinafter “instant investigation into the current status”), and confirmed the fact that the number of guest rooms reflectedly partitioned within the instant main points is 60.09 square meters in total, and on the grounds that “within five years after the Plaintiff acquired the instant building, Article 13(5)4 of the Local Tax Act where the instant main points are heavy acquisition tax, etc., and Article 28(5)4 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 25910, Dec. 30, 2014; hereinafter the same shall apply), the Defendant included the Plaintiff’s notice of imposition of additional tax, including the amount of tax calculated by applying the heavy taxation rate under Article 13(5) of the Local Tax Act to the acquisition value of the instant building, 200 won, 2304, 9054, 505, 201.
On October 29, 2013, the Plaintiff filed a request for pre-assessment review with Gyeonggi-do on January 8, 2014, but Gyeonggi-do decided not to adopt the acquisition tax on January 8, 2014. On February 6, 2014, the Defendant imposed an imposition of acquisition tax of KRW 23,708,010 and special rural development tax of KRW 2,025,470 (including additional tax) on the Plaintiff.
hereinafter referred to as "the case."