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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. The Plaintiff, in the process of compulsory sale by official auction of real estate, such as Dacheon-gu, Incheon District Court B, filed a report and paid acquisition tax of KRW 486,412,040,00 on August 27, 2013 by applying the acquisition tax of KRW 40/1,00,000, which is the acquisition tax rate of KRW 12,160,30,301,130 on the same day, on the premise that the Plaintiff was a successor acquisition of KRW 40/1,00,000,000,000,000 for the total floor area of a building including 6,817 square meters of land and its ground office, etc. (hereinafter “instant real estate”).
B. On July 10, 2018, the Plaintiff filed a claim for correction stating that the acquisition of the instant real estate through an auction procedure constitutes original acquisition and thus, 28/1,000, the acquisition tax rate under Article 11(1)3 of the Local Tax Act should be applied. As such, the Plaintiff filed a claim for correction stating that the difference between the acquisition tax, local education tax, and special rural development tax already reported and paid should be refunded (hereinafter “instant claim for correction”).
C. On August 14, 2018, the Defendant rejected the Plaintiff’s claim for correction on the ground that acquiring the instant real estate through an auction procedure constitutes acquisition by succession.
(hereinafter “instant disposition”) D.
On September 18, 2018, the Plaintiff filed a request for a trial with the Tax Tribunal, but the said request was dismissed on November 23, 2018.
[Ground of recognition] Unsatisfy, entry of Gap evidence No. 1 in Gap evidence No. 5 (including satisfy numbers) and the purport of whole pleadings
2. The Plaintiff’s assertion that the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) inserted a separate definition provision for original acquisition; according to the above amendment, the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same shall apply) was inserted only when the former Local Tax Act does not stipulate a separate definition provision for original acquisition, and “the original acquisition is excluded in the case of acquisition of taxable property, such as acquisition by a ruling of expropriation