The next taxpayer's notification disposition shall be revoked.

2. The costs of lawsuit are assessed against the defendant.

(a) Stocks as the division of housing construction business division related to this case is divided into Company B ( February 28, 2003);

On December 20, 2001, the Korea National Housing Corporation (hereinafter referred to as the "Korea National Housing Corporation") on December 20, 2001, as it was merged with Company C.

1. It was incorporated into the Korea Land and Housing Corporation, and thus between the Korea Land and Housing Corporation (hereinafter referred to as the "Korea Land and Housing Corporation");

He shall be supplied with D 113,380m (hereinafter referred to as the "land of this case") in Busan Seo-gu, Busan Seo-gu 113,380m

The Agreement on the Athletes (hereinafter referred to as the "Agreement on the Athletes") was concluded.

(b) C is out of the total player agreement amount to be paid to the Korea Land and Housing Corporation 24, 692, 000,000 won;

on December 2001, 12, 20, 20, 469, 00, 000, 200, 2003, 2003, 202, 4, 4,444, 000, 000 respectively;

on December 2004, 12, 20, 445, 000, 000 won on December 20, 2005, respectively, and KRW 4,445, 00 on December 20, 200, 206, 20, 3, 945, 000, 00 won on December 20, 2006

Total 24, 192, 00, 000 won (2, 469, 000, 000 won + 4, 444, 000, 000 won x 2 + 4, 4, 445, 000 won x 2 + 4, 445, 000, and 00 won x

2 + 3, 945, 000, 000) paid.

C. C. On February 28, 2011, between the Korea Land and Housing Corporation and Korea Land and Housing Corporation, the purchase price for the instant land is determined.

24, 692, 000, and 000 won to enter into a sales contract (hereinafter referred to as "the sales contract of this case").

As above, the agreement was concluded to substitute the amount already paid out of the purchase price as part of the purchase price.

D. Meanwhile, on January 24, 201, C is called the "development of the happy industry" (hereinafter referred to as "development of the happy industry")

C) Sale in 24, 690, 000, 000 won of the right to acquire the instant land between division and division

The Korea Land and Housing Corporation and C entered into a contract, and on February 28, 201, the Korea Land and Housing Corporation and Korea Land and Housing Corporation and Korea Land and Housing Corporation and Korea Land and Housing Corporation

A contract to which the development of the re-industry will succeed to all rights and obligations of C under the contract;

The decision was made.

E. The instant soil on March 30, 201, to the Korea Land and Housing Corporation on March 30, 201, for the development of sub-industry under the said contract.

500,000,000 won (24, 692, 000, 000, - 24, 192, 000, - 24, 192, 000, 000) and any year therefor

Payment of physical interest 263, 547, 910 won in total (500, 000, 000 won + 263, 547, 910 won in total)

was made.

F. The head of the Gu of the Busan Metropolitan City shall last pay C the amount of the player agreement on the instant land.

on December 20, 2006, deeming that the instant land was actually acquired on December 20, 2006, and that it was placed to C on October 14, 2011.

upon imposition of 831, 575, 800 won, 53, 222, and 400 won for special rural development tax, C shall pay it.

The non-compliance of this case.

G. The Defendant: (a) the Busan Metropolitan area pursuant to Article 5(3)4 of the Busan Metropolitan City Framework Ordinance on Taxation on March 1, 2012;

To disseminate the authority to impose and collect acquisition tax and special rural development tax in arrears with C by the head of the Gu under the jurisdiction of the Si;

As of March 20, 2012, upon general succession, C’s total amount as of the date on which liability to pay the above acquisition tax and special agricultural and fishing villages tax is established.

G holding 396, 217 shares of F (holding 24.39%) holding 643 shares, 72,732 shares

(18. 36%) and 53,732 shares owned by the Plaintiff, etc. (13. 56% of the shares owned by the Plaintiff, etc.) C

An oligopolistic stockholder who is deemed a secondary taxpayer and is designated as C’s acquisition tax and special rural development tax.

The amount calculated by multiplying the Plaintiff’s share ownership ratio by the total amount of delinquent local taxes 953, 812, 380 won (including additional dues)

A notice of payment to the Plaintiff was given (hereinafter referred to as “the Plaintiff”) at KRW 129, 336, 960 ( KRW 953, 812, 380 x 1356) in the amount, 129, 336, 960.

The main contents of the notice of payment are as follows:

A person shall be appointed.

A person shall be appointed.

H. The Plaintiff filed an objection against the instant disposition with the Tax Tribunal on June 7, 2012

Although an appeal seeking revocation of a disposition was filed, the claim was dismissed on September 5, 2012.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 7 (including each number), evidence 9

11-1, 2, 2-1, 5-1, 2-2, and 2-2 of the evidence of No. 2-1, 2-2, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) The Defendant is secondarily liable to the Plaintiff for the amount in arrears with C’s acquisition tax and special rural development tax.

With notice of payment, only acquisition tax shall be entered in the item column of arrears of C and special rural development tax shall be entered.

No statement was made on the basis of the calculation, and the basis of the calculation was not disclosed.

Therefore, the instant disposition is an illegal disposition that violates Article 45 of the Framework Act on Local Taxes.

2) Considering the following circumstances, C actually acquired the ownership of the instant land.

Therefore, there is no obligation to pay acquisition tax and special rural development tax on it, and therefore, there is no obligation to pay it.

The Plaintiff is not liable to pay the second tax. ① The instant player agreement is a provisional contract.

Since it is not weak, even if the players' price was paid in full, it is acquired the land of this case.

not to acquire ownership even after the creation of the land in this case is completed and the settlement of price is made.

However, C does not complete the creation of the land of this case or settle the accounts of the price.

On February 28, 2011, between the Korea Land and Housing Corporation and the Korea Land and Housing Corporation, a sales contract for the instant land was concluded.

B. However, this is no longer possible to create the land of this case due to C being faced with a default situation.

for the transfer of the right to acquire the land of this case to the development of the redive industry.

(3) The land of this case under the sales contract concluded by C with the Korea Land and Housing Corporation.

'after the completion date of the entire construction work under the Housing Site Supply Agreement for E-district Housing Site:

Since the land of this case is stipulated as "C was unable to use the land of this case"

on the other hand, the earth, sand, and rock taken to create land in accordance with the athletes agreement.

C and the Korea Land and Housing Corporation have sold and received approximately KRW 21.3 billion, and C and the Korea Land and Housing Corporation have received the aforementioned expenses.

Since the settlement has not been made, it is impossible to determine the purchase price for the instant land.

3) Even if C acquired ownership of the instant land, the acquisition date of ownership shall be Korea.

Since it is called February 28, 201, the date on which a sales contract was entered into between the local government and the local government housing construction project, the ownership is held;

The instant disposition based on the premise that the acquisition date on December 20, 2006 is illegal.

4) If the validity of the instant agreement cannot be recognized, C acquired the instant land in annual installments,

As such, the exclusion period from the acquisition of the disposition of this case from the acquisition of 2001 to the acquisition of 2005

After the lapse of the exclusion period for housework, 2001 out of the disposition of this case, even if the exclusion period for housework has not expired.

Section C shall bear the burden of the networkJ of its major shareholders from minutes to July 2005, 2005, whichever is that:

Then, the plaintiff who succeeded to shares from J does not have to bear it.

5) The plaintiff is succeeded to the shares of the deceasedJ, but does not participate in or participate in the management of the company.

only a shareholder in common, and the actual representative director shall form an independent household with G and shall not share the same livelihood.

Therefore, it does not constitute the secondary taxpayer.

(b) Relevant statutes;

The provisions of the attached Table shall be as specified in the statutes.

C. Determination

First, health as to whether the instant disposition was made by lawful notice of payment

v. old Framework Act on Local Taxes (amended by Act No. 11136, Dec. 12, 201; hereinafter the same shall apply)

45 Section 45. If the head of a local government is the secondary taxpayer for any money collectible by the local government.

for the taxable year of the money collectible by the local government to be collected from the secondary taxpayer;

Items of Tax and Amount of Tax, the basis for the calculation thereof, the deadline for payment, the place of payment and the amount collected from the second taxpayer;

It shall be notified by a notice of payment recording the amount and the basis for calculation thereof and other necessary matters.

The Act stipulates.

Tax payment notices shall include taxable periods, items, amount of tax, basis for calculation, deadline for payment, place of payment, etc.

Provisions on the notice of tax payment under Article 9 of the National Tax Collection Act or individual tax-related Acts that require the Si are lawful under the Constitution.

The principles of procedures and the basic principles of the Administrative Procedures Act are accepted in the territory of the taxation disposition, and taxation is levied.

Tax by requiring the authorities to make a reasonable taxation, with prudence and reasonable, which excludes a person.

In addition, the taxpayer shall be informed of the details of the taxation disposition in detail by ensuring the fairness of administration.

Since there is the fundamental purpose of deciding whether to object to the appeal and allowing the convenience of the appeal, the decision has been made;

These provisions shall be regarded as mandatory provisions (Supreme Court Decision 2001Du1543 Decided November 13, 2002, Supreme Court Decision 2001Du1543 Decided November 13, 2002).

October 18, 2012 (see, e.g., Supreme Court en banc Decision 2010Du12347, Oct. 18, 2012).

In other words, acquisition tax and special tax for rural development are separate taxation, respectively in a notice of payment.

A payment obligor’s separate entry of the items of taxation, amount of tax, etc. into each taxation

It is natural to allow the plaintiff to know the content of the portion, and the defendant C

A. A secondary person liable for tax payment with respect to the delinquent acquisition tax and special rural development tax;

Acquisition tax amount for the main tax after stating only the amount of acquisition tax in the column of tax items in arrears of C in a notice of payment;

The aggregate of 831, 575, 800 won in arrears and 53, 222, 400 won in arrears in special agricultural and fishing villages tax.

Only KRW 884, 798, 200, as well as KRW 64, 862, 870, and farmland in the column of tax amount of additional dues.

Only KRW 69,014, 180, which is the aggregate amount of additional tax on fishing villages 4, 151, 310, and the aggregate amount of additional tax on fishing villages, and each of the above amounts in the aggregate amount;

Each company described only in 953, 812, 380 won (884, 798, 200 won + 69, 014, 180 won), each of which is the sum of all Eul

As seen earlier, the office did not separate the acquisition tax and the special tax for rural development as seen above.

The disposition of this case made by notice of payment under the former Framework Act on Local Taxes, which is mandatory

It is reasonable to see that Article 45 is in violation of Article 45. Furthermore, according to the entry of No. 3-2 of the evidence No. 3-2

The amount of each arrears of acquisition tax and special rural development tax includes not only the principal tax but also each additional tax.

Although the disposition of this case seems to be different, it violates the above mandatory provisions.

It is reasonable to see as it is.

In making a payment notice to the second taxpayer, the defendant shall pay the acquisition tax.

As to the special rural development tax to be added, it is a practical example that no separate entry is made, and the principal place is the same.

The main delinquent tax due to appropriation for the payment of delinquent taxes or for the public sale of seized real estate;

Because there is a change or adjustment in the amount of taxes to be borne by the secondary taxpayer due to a change in the amount of taxes.

In the absence of some omission in the entry of notice of payment to the second taxpayer, such omission, even if any;

Although the Defendant asserts that the notice of payment by notice of payment is valid, the circumstances alleged by the Defendant alone.

The notice of payment in violation of the mandatory law is legitimate or the defect is not cured.

Therefore, the defendant's argument is without merit.

Therefore, the disposition of this case must be revoked as it is unlawful (for the above reasons, the disposition of this case)

As long as the portion is revoked, the remainder of the Plaintiff’s assertion shall not be further examined).

3. Conclusion

If so, the plaintiff's claim is reasonable, and it is decided as per the disposition.

Judges Shin Jae-ju

Judges Kim Sung-soo