취득세 등 부과처분취소 청구의 소
1. Acquisition tax assessed against Plaintiff A on July 10, 2015, KRW 31,880,580, special rural development tax, KRW 2,732,840, and Plaintiff B.
1. Details of the disposition;
A. The total number of shares issued by D (hereinafter “instant company”) at the time of establishment on September 22, 2009 was 40,000 shares (5,000 shares per share). At that time, the register of shareholders was entered as follows: (a) Plaintiff A 15,60 shares (39%); (b) Plaintiff B, the spouse of Plaintiff A, was 4,00 shares (10%); (c) E 10,40 shares (26%); and (d) F 10,00 shares (25 percent; hereinafter “instant shares”); and (e) E and F shares (hereinafter “instant shares”).
B. However, on July 10, 2013, Plaintiff C, who is Plaintiff A, B, and their respective ASEAN, completed the change of ownership as a shareholder of each of the 19,600 shares (49%) 14,400 shares (36%) 6,00 shares (15%) due to the Plaintiff C’s acquisition of each of 4,00 shares from E and F, and 6,00 shares (15%).
C. The Defendant applied Article 7(5) of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter the same shall apply) on the ground that “the Plaintiff acquired the instant stocks owned by E and F and became an oligopolistic shareholder (100%) for the first time,” and imposed acquisition tax on the Plaintiff KRW 23,42,470, special rural development tax, special rural development tax, KRW 2,732,840, KRW 22,470, KRW 2,07, KRW 790, KRW 836,570 on the Plaintiff, and KRW 9,759, KRW 350, KRW 836,570 on the Plaintiff’s acquisition of real estate, etc. owned by the instant company, etc., on July 10, 2015.
(hereinafter “each disposition of this case”) D.
The Plaintiffs appealed to the Tax Tribunal for the revocation of each of the dispositions of this case, but the Tax Tribunal dismissed the appeal on May 11, 2016.
[Ground of recognition] Unsatisfy, Gap evidence 1 to 6, Eul evidence 1 to 5 (including each number; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. At the time of incorporation of the company of this case, Plaintiff A actually paid the total amount of the share price, and the shares of this case are merely those held in title trust by Plaintiff A and F, and thus, Plaintiffs E and F.