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(영문) 대전지방법원 2017.04.20 2016구합103940
취득세등부과처분취소
Text

1. The plaintiff's claims against the defendants are all dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a public corporation established by the State through the investment of the entire capital under Articles 1, 3, and 6 of the Korea Rural Community Corporation and Farmland Management Fund Act.

B. On February 11, 2016, the Do governor of Chungcheongnam-do completed reclamation of public waters on the 11,916,783 square meters of farmland for the purpose of the creation of farmland in Bocheon-si, Bocheon-si’s written daily newspaper (hereinafter “instant daily newspaper”). As regards “6,532,510 square meters of 698 parcel, such as rent, sale, and reclaimed land for direct use,” the Do governor announced the Plaintiff (the Fund Management Office) on the authorization of completion of reclamation of reclaimed farmland (hereinafter “instant public announcement”).

C. It constitutes the Plaintiff’s land, the ownership of which was sold in accordance with the instant project, and the reclaimed land directly owned by the Do governor, as the land owned by the Do governor, on the following grounds: (a) No. 110,571, and 111,571, and No. 240,103,541, and No. 240, and No. 240, and No. 541, each of which was 11,000,000,000,000,000,0000,000,000,0000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,00.

On April 14, 2016, the Plaintiff requested the Mayor of Bocheon-si, and the head of Seocheon-gu, Defendant 2 to provide “The State acquired real estate Nos. 1 and 2 in the instant case, not the Plaintiff, so the acquisition tax, special rural development tax, and local education tax shall be exempted or reduced,” but Defendant Bocheon-gu refused the Plaintiff’s above request on May 13, 2016.

On May 19, 2016, the Plaintiff filed a request for pre-assessment review with the Chungcheongnam-do Governor on May 19, 2016, but Chungcheongnam-do Governor filed a request for the Plaintiff on June 16, 2016.

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