[행정처분취소(취득세부과처분취소)][공197911907]
Imposition of acquisition tax upon additional acquisition of the increased shares of oligopolistic shareholders under Articles 105(6) and 111(4) of the Local Tax Act (Law No. 2593), and the increased shares of oligopolistic shareholders
The purpose of Article 105(6) and Article 111(4) of the Local Tax Act (amended by Act No. 2593, Apr. 1, 1973) is that the provisions of the Local Tax Act (amended by Act No. 2593, Apr. 1, 1973) stipulate that oligopolistic shareholders shall be subject to taxation including the first acquisition of stocks of the relevant corporation by strengthening the scope of liability for tax payment for the acquisition of stocks of oligopolistic shareholders or all cases of additional acquisition. This provision is a provision that can impose acquisition tax by deeming the increase in stocks of oligopolistic shareholders as additional acquisition. Article 78(2) of the Enforcement Decree of the Local Tax Act provides that Article 105(6) of the Local Tax Act is merely a clear provision of Article
Articles 105(6) and 111(4) of the former Local Tax Act (Enforcement of Act No. 2593, Apr. 1, 1973); Article 78(2) of the Enforcement Decree of the same Act
Supreme Court Decision 75Nu233 Decided May 24, 197
Styun Industrial Co., Ltd., Counsel for the defendant-appellant
Head of Busan Dong-si
Daegu High Court Decision 75Gu43 delivered on November 25, 1975
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal by the Plaintiff’s attorney are examined.
Article 105 (6) of the Local Tax Act (amended by Act No. 2593, Apr. 1, 1973) provides that "When an oligopolistic stockholder becomes an oligopolistic stockholder by acquiring a corporation's stocks, the oligopolistic stockholder shall be deemed to have acquired the real estate, vehicle, heavy machinery or standing timber of the corporation concerned, and Article 111 (4) of the same Act provides that "The tax base for the real estate, vehicle, heavy machinery or standing timber of the corporation concerned shall be the real estate, vehicle, heavy machinery or standing timber of the corporation concerned, which is deemed to have been acquired by an oligopolistic stockholder pursuant to Article 105 (6) of the same Act, shall be the tax base amount by taking over the number of stocks acquired by the oligopolistic stockholder in the limited value as the total number of stocks of the corporation concerned as the tax base amount. Thus, the court below determined that this provision clearly violates Article 105 (2) of the Enforcement Decree of the Local Tax Act by strengthening the scope of tax liability for the acquisition of the oligopolistic stockholder's stocks for the first time or by additionally acquiring the stocks of the corporation."
Examining the provisions of the Supreme Court Decision 201Nu233 delivered on May 24, 197, the above decision of the court below is just (see Supreme Court Decision 75Nu233 delivered on May 24, 197), and there is no error of law by misapprehending the legal principles of the Enforcement Decree of the Local Tax Act and the Local
The issue is groundless.
Therefore, the appeal shall be dismissed and the costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Young-chul (Presiding Justice)