양도소득세부과처분취소
1. Of the instant lawsuit, the part concerning the claim for revocation of the disposition imposing additional dues of KRW 126,394,720 shall be dismissed.
2. The Defendant on February 1, 2013
1. Details of the disposition;
A. The Debtor Rehabilitation and Bankruptcy Corporation (hereinafter “Large Industries”) is a corporation that runs metal treatment manufacturing business in 61-74, a yellow-ro, a yellow-ro, west-gun, Gyeongnam-gun.
On December 18, 2008, the presidential industry was decided to commence rehabilitation procedures as the court No. 2008 Joint15, and it was decided to obtain the rehabilitation plan approval on November 16, 2009.
B. C becomes an oligopolistic shareholder who owns 50% of the shares in the business of large business around March 2007.
(C) However, C did not pay the transfer income tax for the year 2007, which was notified by the Defendant on December 31, 2010.
C. On May 16, 201, the Defendant seized stocks of the large-scale industry owned by C and requested the Korea Asset Management Corporation to sell them by public auction on June 28, 2012.
However, on October 23, 2012, the Korea Asset Management Corporation notified the Defendant of the impossibility of public auction on the grounds that the ownership transfer of stocks is inappropriate, and the disposition fee for arrears is excessive, and requested to cancel the public auction by proxy.
On December 4, 2012, the Defendant, as an oligopolistic shareholder of the large industry, designated the large industry as a secondary taxpayer on the ground that C satisfies the requirements of Article 40(1) of the former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 2011; hereinafter the same) and imposed capital gains tax on the large industry at KRW 241,751,560 equivalent to C’s share ratio of 483,503,120, out of the delinquent amount of C’s 483,503,120.
E. On January 7, 2013, the Plaintiff filed an objection, but the Defendant dismissed the objection on January 25, 2013.
F. After correcting the amount designated as the secondary taxpayer on February 1, 2013, the Defendant issued a disposition imposing capital gains tax of KRW 492,284,460 (i.e., a disposition imposing capital gains tax of KRW 126,39,740 (i.e., a principal tax of KRW 365,889,740) (i.e., a disposition imposing capital gains tax of KRW 365,889,740) (hereinafter “instant disposition”).
G. On April 29, 2013, the Plaintiff sought revocation of the instant disposition to the Tax Tribunal.