취득세등부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. C Co., Ltd. (hereinafter “instant corporation”) is a corporation established on August 23, 2007 for the purpose of construction business, real estate leasing business, and housing shopping mall sales business, etc., and the Plaintiffs are South Korea.
B. On May 10, 2016, the Defendant confirmed that the Plaintiff acquired 14,00 shares from D on May 10, 2012, and that the Plaintiff acquired 12,00 shares from E on December 10, 2012, and that the shares owned by the Plaintiffs became 26,00 shares (65%) out of 40,00 shares issued by the instant corporation and the Plaintiffs did not file a return and pay acquisition tax, etc. under Article 7(5) of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter the same) even though the Plaintiffs were oligopolistic shareholders.
C. At the time of December 10, 2012, the Defendant: (a) imposed acquisition tax of KRW 17,257,290 and special rural development tax of KRW 1,506,410 on the Plaintiff on July 8, 2016; and (b) imposed acquisition tax of KRW 20,113,50 and special rural development tax of KRW 1,757,480 on the Plaintiff; and (c) as at the time of the Plaintiff’s oligopolistic shareholder, the Defendant imposed acquisition tax of KRW 17,257,290 and KRW 1,757,480 on the Plaintiff.
(hereinafter “each disposition of this case”) D.
The Plaintiffs filed an appeal with the Tax Tribunal on November 16, 2016 on each of the instant dispositions, but was dismissed on March 30, 2017.
E. From May 10, 2012 to January 10, 2014 of the instant corporation, the details of the changes in shares are as follows, and the instant corporation did not issue share certificates.
B E AF G (based for recognition), facts without dispute, Gap's 1 through 3, 7 through 9, 14, 18, 19, Eul's 3 through 6 (including branch numbers; hereinafter the same shall apply), the whole purport of the pleading
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. The defendant's judgment on the main defense is not a disposition agency that made the instant disposition against the plaintiff, but it is against the defendant.