[취득세부과처분취소][공1993.7.1.(947),1612]
(a) Whether the book value of a corporation shall be the tax base of acquisition tax, registration tax, regardless of whether it conforms to the actual acquisition price (negative);
(b) Whether acquisition tax and registration tax shall be collected or refunded where the book value of the corporation changes due to asset re-evaluation, etc. (negative);
C. Whether acquisition by contribution in kind constitutes acquisition with compensation (affirmative)
A. The purpose of the tax base is to regard the book value of a corporation as the de facto acquisition value, and the book value of a corporation, the book value of which is less likely to manipulate the transaction value, as a objective organization, is premised on the credibility that can be viewed as complying with the actual acquisition price, in principle, unless it is acknowledged that the book value of the corporation was specially fabricated, so the book value of the corporation shall not be the tax base for acquisition tax and registration tax regardless of whether
(b) Even if the acquisition value on the corporate accounting books is recognized as de facto acquisition price pursuant to Articles 111(5)3 and 130(3) of the Local Tax Act, acquisition tax and registration tax shall be imposed only once on the tax base of the book value as at the time of acquisition, and the acquisition tax and registration tax shall not be collected additionally or refunded because the book value of the corporation changes by the method of re-evaluation of assets, etc. thereafter.
C. Generally, if promoters or subscribers of new shares make a contribution in kind to the company, the company will issue and deliver shares to them, and the delivery of shares is deemed to be in a quid pro quo relationship. Therefore, the value of the contribution in kind
A. Articles 11(5)3 and 130(3)(b) of the Local Tax Act; Articles 111(1) and 130(1)(c) of the same Act; Article 104 Subparag. 8 of the same Act; Article 111(5) of the former Local Tax Act (Amended by Act No. 4415, Dec. 14, 191);
A. Supreme Court Decision 91Nu9701 delivered on May 8, 1992 (Gong1992,1898). Supreme Court Decision 92Nu1568 delivered on December 22, 1992 (Gong193,63)
Attorney Park J-jin et al., Counsel for the defendant-appellant
Gangwon-do Head of Gu
Supreme Court Decision 91Nu9701 Delivered on May 8, 1992
Seoul High Court Decision 92Gu12911 delivered on September 22, 1992
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
On the first ground for appeal
The court below's decision that the disposition of this case was lawful on the ground that the appraisal price in the plaintiff company's account book is the actual acquisition price on the ground that the appraisal price in the transaction report on the real estate of this case is the actual acquisition price, and that the appraisal price in the plaintiff company's account book is the actual acquisition price, and the disposition of this case was made on the ground that the appraisal price in the transaction report on the real estate of this case is the actual acquisition price in the real estate of this case, barring any special circumstances. It is correct in accordance with the purport of the judgment of remanding party members, and there is no illegality such as the theory of lawsuit.
In addition, the purport of the court below's reasoning is premised on the credibility which can be viewed as complying with the actual acquisition price, in principle, unless it is deemed that the book value of a corporation, which is a objective organization different from that of an individual, which is less likely to manipulate the transaction price, is not the book value of the corporation, regardless of whether the book value of the corporation complies with the actual acquisition price, shall not be the tax base for the acquisition tax and registration tax.
Therefore, there is no reason to discuss.
On the second ground for appeal
The acquisition tax and registration tax are taxes that are acts of acquiring, registering, or recording objects of taxation (see Supreme Court Decision 92Nu1568, Dec. 22, 1992; 92Nu1568, Feb. 22, 1992) and Articles 111(1) and 130(1) of the Local Tax Act stipulate that the tax base of the acquisition tax and registration tax shall be the price at the time of acquisition. Thus, even if the acquisition price on corporate books is recognized as the actual acquisition price pursuant to Articles 111(5)3 and 130(3) of the same Act, the acquisition tax and registration tax shall be imposed only once on the basis of the book value as at the time of acquisition, and the acquisition tax and registration tax shall not be collected or refunded after the increase or decrease in the book value of the corporation by means of asset revaluation, etc.
There is no reason for the issue.
On the third ground for appeal
According to the records, the reason why the plaintiff company acquired the real estate of this case is a sale and purchase, but its substance is an investment in kind. In general, since the promoters or new subscribers issue shares to the company as investment in kind, it shall be deemed that there is a quid pro quo relationship between the investment in kind and the delivery of shares, the compensation for the investment in kind is recognized, and Articles 104 subparag. 8 and 111(5) (amended by Act No. 4415 of Dec. 14, 1991) of the Local Tax Act are premised on the premise that the acquisition by the investment in kind constitutes the acquisition by the investment in kind at a cost. According to the records, the non-party 1 is an investment in kind to the plaintiff company, and in return, the non-party 3,400 shares issued by the plaintiff company to the non-party 1 and the non-party 21,30 shares acquired by the plaintiff company in the name of 10,000 shares issued by the non-party 1.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Final Young-young (Presiding Justice)