지방세과세처분취소청구
On February 12, 2020, the Defendant designated the Plaintiff as the secondary taxpayer of B Co., Ltd. on February 12, 2020 and performed against the Plaintiff on February 92, 171.
1. Details of the disposition;
A. On July 5, 2013, B Co., Ltd. (hereinafter referred to as “B”) acquired a building and facilities (hereinafter referred to as “instant factory, etc.”) on the instant land, including a building site of 2 stories on the ground, 3,403 square meters of the building area, and a factory of 4,217.47 square meters of the total floor area (hereinafter referred to as “instant factory, etc.”) located in the C Industrial Complex, and obtained approval for the use of the instant factory from the Defendant on October 14, 2015.
B. B filed a return on the tax base of acquisition tax on the instant land and the instant factory, etc. from July 5, 2013 to November 12, 2015, and the acquisition tax was reduced or exempted pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (wholly amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply). Property tax on the instant land and the instant factory, etc. for which the first tax liability was established thereafter was reduced or exempted.
C. On July 10, 2018, the Defendant notified B of the scheduled collection of acquisition tax and property tax reduced or exempted pursuant to Article 78(5) of the Restriction of Special Local Taxation Act on the ground that “the factory of this case, as a result of on-the-spot investigation, is affected by the banner “ during the exercise of the right of retention”, and the entrance is not used directly for the original purpose of reduction or exemption, such as locking with locks.”
On August 16, 2018, the Defendant imposed KRW 233,230,380, including acquisition tax, etc. on the instant land, and KRW 35,535,270, including property tax, etc. on the instant land. On November 13, 2018, the Defendant imposed KRW 87,414,420, including acquisition tax, etc. on the instant factory, etc., and KRW 6,837,190, respectively.
(hereinafter referred to as “the first disposition”). (e) Each of the above dispositions shall be deemed to be taken.
The defendant did not pay local taxes according to the first disposition and held 23.24% of the shares of B to the plaintiff on November 18, 2019. The plaintiff is an oligopolistic shareholder under Article 46 of the Framework Act on Local Taxes and Article 24 of the Enforcement Decree of the same Act.