취득세등부과처분취소
1. Revocation of a judgment of the first instance;
2. Acquisition tax (main tax and additional tax) imposed on the Plaintiff on November 24, 2014 by the Defendant on the Plaintiff on November 24, 2014.
1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is that the instant trust property was registered in the land trust of Korea, and the ownership was entirely transferred to the land trust of Korea. Since the Plaintiff was an oligopolistic shareholder of the instant corporation, it cannot be deemed that the Plaintiff is the owner of the instant trust property.
Therefore, the trust property of this case cannot be deemed to be subject to acquisition tax under Article 7(5) of the former Local Tax Act, and thus, the part of the disposition of this case regarding the disposition of this case regarding the trust property is unlawful.
(b) The details of the relevant statutes are as shown in the attached statutes.
C. 1) The main text of Article 7(5) of the former Local Tax Act provides that “When a person becomes an oligopolistic stockholder by acquiring a corporation’s stocks or shares, such oligopolistic stockholder shall be deemed to have acquired the real estate, etc. of the corporation,” and the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 25058, Jan. 1, 2014; hereinafter the same shall apply)
Article 11(1) of the Act provides that "where a stockholder who is not an oligopolistic stockholder of a corporation becomes the first oligopolistic stockholder due to the acquisition of stocks by another stockholder or the increase in capital, all stocks of the corporation owned by the relevant oligopolistic stockholder as of the date when the first stockholder becomes an oligopolistic stockholder shall be deemed to have been acquired, and acquisition tax shall be imposed
As such, imposing acquisition tax on an oligopolistic stockholder of a corporation by deeming it as acquiring the assets of the corporation is a tax-bearing force in that the oligopolistic stockholder is in a position to dispose of or manage and operate the assets of the corporation in question, and it does not substantially differ from the direct ownership of the assets.