취득세부과처분취소
The Defendant’s acquisition tax of 33,818,750 won against the Plaintiff on January 18, 2019, and education tax of 2,681,850 won, additional dues of 4,872,30 won.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) is a company established for the purpose of civil engineering work business, etc. on March 30, 2006, and the Plaintiff was appointed as a inside director of B on July 19, 201.
B. On January 30, 2013, Namyang-si acquired the ownership of C Building D, E, F, G, and H, and accordingly, did not pay acquisition tax, education tax, and additional dues imposed on it.
C. On January 18, 2019, the Defendant: (a) determined that the Plaintiff was an oligopolistic shareholder holding 100% of the shares B; (b) designated the Plaintiff as the secondary taxpayer; and (c) imposed KRW 33,818,750 of the acquisition tax in arrears as above; and (b) imposed the Plaintiff KRW 2,681,850 of the education tax; and (c) additionally imposed KRW 4,872,3
(hereinafter referred to as “instant disposition”). D.
On February 7, 2019, the Defendant sent the instant notice of payment pursuant to the instant disposition (hereinafter referred to as “instant notice of payment”) by means of registration handling, i.e., Seoul Special Metropolitan City I (Seoul Special Metropolitan City), and J (J), which is the Plaintiff’s domicile. However, the instant notice of payment was returned on February 15, 2019 for other reasons.
Accordingly, on March 6, 2019, the Defendant announced the instant notice by public notice.
E. On April 7, 2019, the Defendant sent a peremptory notice to the Plaintiff (hereinafter “the instant peremptory notice”) to the Plaintiff by means of registration handling” K and L in Seoul Special Metropolitan City, Seoul Special Metropolitan City, K and L, but the instant peremptory notice was returned due to the lack of “debrison April 16, 2019.”
Accordingly, on August 2, 2019, the defendant announced the notice of this case by public notice.
[Ground of recognition] A without dispute, Gap evidence Nos. 1 through 5 (including branch numbers in case of additional number), Eul evidence Nos. 1 through 8, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is merely a transfer of the company’s shares in the name of the Plaintiff to secure that company’s shares were transferred in the process of lending KRW 153,00,000 to B on July 18, 201, and is not a substantial shareholder.
(b) as shown in the attached Form of the relevant statutes;
(c).