[취득세부과처분취소][공1992.9.15.(928),2585]
Whether business at the stage of internal authorization can be included in the corporation’s unique business as “business authorized or permitted by the administrative agency” under Article 84-4(2)3 of the Enforcement Decree of the Local Tax Act (negative)
In order to become a corporation's unique business under Article 84-4 (2) 3 of the Enforcement Decree of the Local Tax Act, the "business authorized or permitted by the administrative agency" must be in the status of approval or permission from the administrative agency at least when the cause of heavy taxation of acquisition tax occurs, i.e., when the grace period expires, and the fact that there was an internal approval phase can not be included in the corporation's unique business
Article 112 (2) of the Local Tax Act and Article 84-4 of the Enforcement Decree of the same Act.
Dang shopping Co., Ltd.
Attorney Kim Jong-soo, Counsel for the defendant-appellant of Busan Special Metropolitan City
Busan High Court Decision 91Gu1356 delivered on December 13, 1991
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
As to the Plaintiff’s ground of appeal
According to Article 84-4(2) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 12028, Dec. 31, 1986) (amended by Presidential Decree No. 12028, Dec. 31, 1986), the corporation's unique duties provide that the business of obtaining authorization and permission from an administrative agency 3. Business affairs individually prescribed by the Act No. 1. 2. Business affairs under the corporate registry; 2. Business affairs under the corporate registry; and in this context, to become the corporation's unique duties, the authorization and permission should be granted at least at the time when the cause of heavy taxation occurs, namely, at least at the time when the grace period has elapsed;
According to the facts established by the court below, the plaintiff acquired the land of this case to use the automobile management business and obtained authorization from the administrative agency before one year has elapsed since the grace period for determining whether it is non-business land after the acquisition of the land of this case. However, the plaintiff's automobile management business of this case was about one year, and only after the heavy taxation disposition of this case was taken, it cannot be viewed as the plaintiff's unique business because it is merely an internal-authorized business at the time of occurrence of heavy taxation. In the same purport, the court below determined that the plaintiff's unique business cannot be included in the plaintiff's unique business unless he was authorized by the administrative agency at the time of the expiration of the grace period, and there is no error of law such as theory of legal principles. The argument
Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Yoon Young-young (Presiding Justice) Park Young-dong Kim Jong-ho