[취득세부과처분취소청구사건][고집1978특,266]
Whether the entry of foreign assets into the country of permanent residence constitutes acquisition by succession;
The entry of foreign residents into the property shall not be subject to acquisition tax under Article 104 of the Local Tax Act because it does not constitute acquisition by import under Article 73 (9) of the Enforcement Decree of the Local Tax Act.
Article 104 of the Local Tax Act, Article 73 of the Enforcement Decree of the Local Tax Act
Supreme Court Decision 78Nu64 delivered on June 13, 1978
Kim Jong-cheon
Head of Gwanak-gu Seoul Special Metropolitan City
1. The disposition that the Defendant imposed acquisition tax of KRW 2,627,423 on the Plaintiff on December 23, 1976 shall be revoked.
2. The costs of lawsuit shall be borne by the defendant.
The same shall apply to the order.
The plaintiff had resided in the Kingdom of Boman for the past 10 years and owned 30 or more of the mid-term and 10 of the car truck. On November 1, 1974, the plaintiff returned permanently to the Republic of Korea on his own property, including 30 of the above mid-term 1975 between November 26, 1975 and March 26, 1976. However, the defendant imposed acquisition tax on the plaintiff on December 23, 1976 in relation to the mid-term period of the annexed list imported in the year 1976, on December 23, 1976.
Article 73 (9) of the Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 7903, Dec. 31, 1975) provides that "acquisition by succession from income under Article 73 (9) of the Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 7903, Dec. 31, 1976) shall apply to the acquisition by succession from income under Article 73 (9) of the Enforcement Decree of the Local Tax Act. Thus, the plaintiff's assertion that the disposition of the property tax is legitimate shall not be subject to acquisition by succession since the plaintiff had owned the property before the import of this case. Thus, the acquisition by income under Article 73 (9) of the Enforcement Decree of the Local Tax Act shall be deemed as the date of acquisition by succession (the date of import through a bonded area shall be the date of acquisition by succession) and it shall not be subject to acquisition by succession from property under Article 73 (1) of the Local Tax Act, and it shall not be subject to acquisition by succession from property under Article 104 of the Local Tax Act.
Therefore, the defendant's disposition of acquisition tax based on the premise that six of the previous six property entry in the attached list constitutes acquisition by succession is an illegal disposition applying Article 104 of the Local Tax Act. Thus, the plaintiff's claim for the main lawsuit is justified and the lawsuit cost is assessed against the losing party.
Judges Shin Jong-chul (Presiding Judge)