취득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. Details of the disposition;
A. On December 30, 2016, the Plaintiff entered into a contract with D Co., Ltd. (hereinafter referred to as “B”) (hereinafter referred to as “Nonindicted Co., Ltd.”) in which the rehabilitation procedure commenced on September 1, 2016, and was abolished on February 2, 2017 (Seoul Central District Court 2016 Gohap1021), and the bankruptcy was declared on February 17, 2017 (Seoul Central District Court 2017Hahap15) (hereinafter referred to as “Seoul Central District Court 2017Hahap15”); and entered into a contract with D Co., Ltd. (hereinafter referred to as “Nonindicted Co., Ltd.”) to acquire KRW 420,00 (70,000 shares issued; hereinafter referred to as “instant shares”).
B. On March 21, 2017, the Plaintiff filed a voluntary report with the Defendant on KRW 86,276,360, totaling KRW 8,627,630, and KRW 94,90,00, totaling KRW 94,90,00 for acquisition tax, 8,627,630, and KRW 90,00,00,000,000,000,000,000,000,000,000,000
(hereinafter “instant declaration”). However, on April 17, 2017, the Plaintiff did not pay the amount of tax reported by the Plaintiff, and the Defendant imposed acquisition tax of KRW 86,819,90 (including additional tax of KRW 543,540) on the Plaintiff, and special rural development tax of KRW 8,681,980 (including additional tax of KRW 54,350) on the Plaintiff.
(hereinafter “instant disposition”). C.
On the other hand, on March 29, 2017, the Busan Port Corporation, the managing agency of the harbor hinterland complex located in the non-party company, approved the change of the major shareholder of the non-party company due to the acquisition of the Plaintiff's shares of this case on the ground that it is not consistent with the purpose of operation
Accordingly, on May 30, 2017, the Plaintiff notified the rescission of the instant contract to B, and recovered the purchase price on June 16, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4 through 8 (including each number), Eul evidence Nos. 1, 2, and 5, the purport of the whole pleadings
2. Whether the instant disposition is lawful