취득세등부과처분취소
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company with the purpose of installment financing business, such as automobile leasing, facility leasing business, etc.
On April 6, 2007, the date of acquisition of the lease agreement and the car number of the vehicle model manufacturer and the lessee of the vehicle model 1 on April 6, 2007, the lease date of A B (C) D on April 18, 2007, and delivery line of the E B (C) E B (C) on January 13, 2007, the E B (C) on January 4, 2008, and JPF 430 H company (I) J 430 H on March 5, 208, and lineed on March 8, 2007 on June 12, 2007, and LSI (C) LSBB Co., Ltd. (C) on July 10, 207, 207.
B. The Plaintiff entered into a financial lease agreement for five imported automobiles (hereinafter “each of the instant vehicles”) with the content as indicated below, and individually named each of the instant vehicles, purchased each of the instant vehicles from the seller and acquired each of the instant vehicles in the name of the Plaintiff, and delegated each of the instant vehicles to the broker of each of the instant vehicles to the broker of each of the instant vehicles.
C. According to Article 111(5) of the Local Tax Act and Article 82-2(1) of the Enforcement Decree of the same Act, the actual acquisition price is the tax base for the acquisition for which the acquisition price is proved by the accounting books of a corporation, such as the president prepared by the corporation. A broker entrusted with the registration affairs of each of the of the instant vehicles by the Plaintiff submitted the accounting books, etc. in the name of the Plaintiff, stating the false acquisition price, to the public official in charge, and the tax base of the instant vehicles 1, 2, 4, and 5 is KRW 9,090,909, respectively. The third vehicle tax base of the instant vehicle was paid for KRW 10,000,000.
On the other hand, the Seoul Metropolitan Police Agency has the acquisition tax and registration tax by submitting forged corporate account director, etc. when the acquisition tax and registration tax for each of the instant automobiles is reported and paid to the Defendants.