[취득세추징과세처분취소청구사건][고집1983(형사특별편),267]
The tax base of acquisition tax payable by an oligopolistic stockholder
An oligopolistic stockholder shall be deemed to acquire the assets of a corporation at the time of becoming an oligopolistic stockholder, and the tax base for acquisition tax shall be the total value of the assets of the corporation at the time of the above acquisition, and in this case, the total value means the value of the settlement of accounts and other books of the corporation. Therefore, if the oligopolistic stockholder makes a report on the tax base and other necessary matters based on the book value of the assets of the corporation at the time of the acquisition deemed to be an oligopolistic stockholder, and the said tax amount shall be paid by voluntary report and payment. In this case, the tax administrative agency concerned shall not impose new taxes, except where
Article 22 subparagraph 2 of the Local Tax Act, Article 105 (6) of the Local Tax Act, Article 111 (1) and (4) of the Local Tax Act
Supreme Court Decision 72Nu190 Decided February 10, 1975 (Gong510No8351, Gong1943, Gong1943)
Rad Co., Ltd.
Head of Busan Metropolitan City and Jung-gu
The imposition of acquisition tax of KRW 1,720,473 against the plaintiff on December 19, 1981 by the defendant shall be revoked.
Litigation costs shall be borne by the defendant.
The same shall apply to the order.
1. Circumstances of taxation;
In full view of the purport of oral proceedings, Gap's evidence No. 3, 4, and Eul's evidence No. 1-1, 2, 3, 2-1, 2, and 3-1, 3 of the above evidence No. 1-1, 2, and 3 of the above evidence No. 2, the plaintiff (previous Llod Housing Development Corporation) shall acquire the total stocks of the non-party Obstruction Fire Insurance Co., Ltd. and eight other persons on April 19, 1980 and then obtain 1,00,000 won per share value of the non-party 1,00,000 won (1,00 won per share value of 1,00 won) from 20,000 won per share of the above insurance company under Article 105 (6) of the Local Tax Act, the defendant shall be deemed to have acquired the above amount of acquisition tax at 10,000 won per annum No. 2, 1081,200 won per annum and 16.37,201,201,20
2. Determination:
The main sentence of Article 105 (6) of the Local Tax Act provides that the acquisition tax shall be deemed to have been acquired by an oligopolistic stockholder under the provisions of subparagraph 2 of Article 2 by acquiring stocks or equity shares of the corporation other than the corporation. Article 22 subparagraph 2 of the same Act provides that "one of the oligopolistic stockholder or partners shall be deemed to have been acquired by the corporation," and that the total amount of stocks or equity shares of the corporation shall be 51/100 or more of the total issued stocks or equity shares of the corporation shall be determined at the same time until the date of commencement of the revaluation of the corporation." The main sentence of Article 111 (1) of the same Act provides that "The tax base of acquisition tax shall be the value of the corporation which shall be determined retroactively by the provisions of the former part of Article 105 (6) of the Act shall be the value of the corporation's real estate, vehicles or standing trees acquired by the oligopolistic stockholder before the date of commencement of the revaluation of the corporation's new tax base shall be determined as the tax base."
3. Conclusion
Therefore, since the defendant's disposition of additional taxation is illegal, the plaintiff's claim of objection seeking revocation is justified, and it is decided as per Disposition by applying Article 14 of the Administrative Litigation Act and Article 89 of the Civil Procedure Act to the burden of litigation costs.
Judges Yoon Young-ok (Presiding Judge)