취득세등부과처분취소
1. All appeals by the Defendants and the participating administrative agencies are dismissed.
2. The portion resulting from the intervention of the appeal costs.
1. The reasoning for the court’s explanation on this part is as follows: (a) the corresponding part of the judgment of the court of first instance (from No. 2, No. 11 to No. 5 of the judgment of the court of first instance) is the same with the corresponding part of the judgment of the court of first instance (from No. 2, No. 11 to No. 5 of the judgment of the court of first instance), and therefore, it shall be cited as it is in accordance
(hereinafter the meaning of the abbreviations used in this context is the same as the judgment of the court of first instance). Item 3 of the schedule of division (revision, Establishment) is "as of March 8, 2008" as "as of May 8, 2008."
The "China 4-3" is the asset to be transferred due to division shall be recorded in the division balance sheet and the property list to be succeeded as of September 30, 2007, and the increase or decrease of the assets generated from the division division division before the division date shall be added or added from the division balance sheet and the inherited property list.
The value of property subject to transfer shall be the fair value as of April 30, 2008, and shall be determined after review by a certified public accountant.
The term "domination" is changed.
2. Whether each of the dispositions of this case is legitimate
A. The Plaintiff’s assertion is that the division of this case is a division of an independent business division capable of operating the business, that is to comprehensively succeed to the assets and liabilities of the separated business division, and that is to be used directly for the pertinent business that has succeeded to not less than 1/2 of the value of fixed assets by the end of the business year to which the date of the registration of the division belongs, and that the entire amount of the price received by the stockholders of the divided corporation shall be exempted from acquisition tax and registration tax by meeting all the requirements of qualified division, such as stocks
B. The reasoning for the court’s explanation on this part of the relevant statutes is as stated in the corresponding part of the judgment of the court of first instance (from No. 27 to No. 33), except for the addition of the following. Thus, Article 8(2) and (3) of the Administrative Litigation Act.