법인세부과처분취소
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 October 28, 1976, the Plaintiff was incorporated for the purpose of salt manufacturing business, real estate rental business, etc. with its head office located in the Southern-gu Incheon Metropolitan City High-dong, and was added to the place of business located in the Seo-gu Incheon Seodong on August 10, 2006 for the purpose of synthetic resin manufacturing business.
On August 28, 2007, the Plaintiff established Samtech Co., Ltd. (hereinafter “corporation established through division”) by spin-off of the real estate lease sector and synthetic resin division.
(hereinafter “instant division”) b.
The Plaintiff determined that the instant division constituted qualified division meeting the requirements of Article 47(1) of the former Corporate Tax Act (amended by Act No. 9898, Dec. 31, 2009; hereinafter “Corporate Tax Act”), and determined that it constitutes corporate tax for the business year from October 1, 2006 to September 30, 207, the Plaintiff included KRW 4,126,864,446 in deductible expenses.
C. A corporation established through division filed an application for reduction or exemption of acquisition tax and registration tax on the land, factories, etc. acquired through the instant division for reasons of exemption from acquisition tax and registration tax as stipulated in the Restriction of Special Taxation Act. However, the head of Seo-gu Incheon Metropolitan City did not succeed to bills received from synthetic resin business sector prior to the division, and the Plaintiff disposed of bills received from the Plaintiff’s bill accounts to receive synthetic resin business sector after the division from the Plaintiff’s bill accounts to receive them, and imposed acquisition tax and registration tax on the corporation established through division on November 10, 2008, on the ground that the Plaintiff
A corporation established through division filed an administrative litigation against the above disposition, but the above claim was dismissed on the ground that the instant division does not constitute qualified division under the Corporate Tax Act, and the above judgment became final and conclusive on April 12, 2012.
(Seoul District Court 2010Guhap2078, Seoul High Court 2011Nu12438, Supreme Court 2011Du30502).