취득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning for the court’s explanation of this case is as follows. The plaintiff’s argument that the plaintiff emphasizes in the trial of the court of first instance is identical to the reasoning for the judgment of the court of first instance, except for adding the following judgments to the corresponding part, thereby citing it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
From the third second sentence to the third sentence of the judgment of the court of first instance, "acquisition Tax 488,374,050 won, Local Education Tax 40,92,120 won, Special Rural Development Tax 24,417,070 won," "Acquisition Tax 472,060,620 won, Local Education Tax 39,689,760 won, and Special Rural Development Tax 23,603,010 won."
2. Additional matters to be determined;
A. As the Plaintiff’s assertion comprehensively succeeded to the rights and obligations of DaeguB through the instant merger, the Plaintiff succeeded to the benefits of reduction and exemption, such as acquisition tax, etc. on the instant real estate.
Therefore, the defendant's disposition of this case which imposed acquisition tax, etc. on the plaintiff is unlawful.
B. Articles 530(2) and 235 of the Commercial Act provide that a surviving company after a merger shall succeed to the rights and obligations of the surviving company due to the merger. Thus, the rights and obligations of the surviving company prior to a merger shall be comprehensively succeeded to the surviving company due to a merger, except where transfer is not permitted by nature, regardless of the private or public law relationship.
However, the instant disposition was imposed on the Plaintiff, a surviving company, after the merger, on the premise that the effect of the tax reduction and exemption should be extinguished by disposing of the instant real estate through the merger within two years from the acquisition date of the instant real estate by DaeguB, and thus, the tax reduction and exemption benefits to be succeeded to the Plaintiff do not exist.
Therefore, the plaintiff's assertion is without merit.
3. Thus, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be delivered with this conclusion.