등록면허세등경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On August 27, 2014, the Thai Tourist Development Corporation received a decision to commence rehabilitation procedures in Seoul Central District Court Decision 2014 Gohap10057, 157 (Joint) and received a decision to commence rehabilitation procedures in Seoul Central District Court Decision 2014 Gohap1057 (Joint) on February 25, 2016.
On February 26, 2016, pursuant to the rehabilitation plan, the Thai Tourist Development Corporation issued 16 million shares through capital increase with existing liabilities of 337,514,380,000 shares to 67,502,876 shares (hereinafter “instant equity swap”); on March 1, 2016, issued 16 million shares through capital increase with new shares (hereinafter “instant capital increase”); on March 2, 2016, issued shares before the rehabilitation plan approval plan; and on March 2, 2016, retired shares and shares converted into equity shares without compensation.
B. On April 28, 2016, the Taecheon Tourism Development Corporation reported and paid registration license tax of KRW 938,424,980, and local education tax of KRW 187,684,90, and KRW 320,000,000 and local education tax of KRW 64,00,000 on the ground that the registration following the instant conversion of investment was subject to taxation.
C. on May 17, 2016, the Taecheon Tourist Development Corporation changed its organization to the Plaintiff and was dissolved upon the permission of the Seoul Central District Court (2014 Gohap10057).
On July 26, 2016, the Plaintiff filed a claim for rectification of non-taxation on the ground that no registration license tax and local education tax are imposed on the registration following the conversion of investment into equity and the registration following the instant capital increase with capital increase.
E. On August 16, 2016, the Defendant rendered a decision of correction to reduce the registration license tax of KRW 320,000,000,000, which is subject to registration following the capital increase by issuing new stocks, as KRW 265,616,00, and the local education tax of KRW 64,00,00,000, respectively, to KRW 53,123,200, respectively.
(hereinafter referred to as the “instant refusal disposition”). 【The ground for recognition of the instant refusal, the fact that there is no dispute, the entry of Gap evidence Nos. 1 through 7 (including the number of pages; hereinafter the same shall apply) and the purport of the whole pleadings.
2. Whether the instant refusal disposition is lawful