종합부동산세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the court’s explanation concerning this case is as follows, and the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as follows. Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act
2. Parts 1 to be removed or added: “One Evidence 6-1 (Rehabilitation Proposal) No. 6-134 (“A-134”)” in Article 3(1) of the Third Note 1 “The second taxpayer shall be determined on the basis of the date on which the main liability to pay taxes should be established (see, e.g., Supreme Court Decision 200Du1124, Dec. 21, 201; hereinafter the same shall apply). The second taxpayer shall be determined on the basis of the date on which the main liability to pay taxes should be established (see, e.g., Supreme Court Decision 200Nu1124, Dec. 21, 201; hereinafter the same shall apply). < Amended by Presidential Decree No. 111124, Dec. 31, 2011>
B. Article 272(4) of the Debtor Rehabilitation Act provides that Articles 237 through 240, 374(2), 439(3), 522-3, 527-5, and 529 of the Commercial Act shall not apply to a company split-off under the Debtor Rehabilitation Act.
However, Article 530-10 of the Commercial Act, which does not exclude the application of Article 272(4) of the Debtor Rehabilitation Act, provides that “the company established by division or merger after division or the surviving company shall succeed to the rights and obligations of the divided company in accordance with the terms of the written agreement of division or merger.”
In other words, when a company is divided, the rights and obligations of the divided company shall be under private law or public law according to the division plan.