[등록세등부과처분취소][공1993.8.1.(949),1922]
In case where a transferee takes over a branch office and uses the office of a business transferor for the purpose of a branch office, whether the “real estate registration after the establishment of a branch office” under Article 138(1)3 of the Local Tax Act is subject to the heavy registration tax (negative)
If Company A acquired real estate used by a branch for the navigation sector and related assets from Company B by taking over the whole of the navigation sector and the navigation sector in accordance with the contract for takeover of business, and at the same time maintained its branch office in the form of a branch, it is merely merely a new office that had previously been established, not a new office, but a new office that had existed in the existing branch, and maintained and retained Company A by changing the former branch office to the new branch office. This does not violate the purport of Article 138(1) of the Local Tax Act, which was prepared to prevent population concentration in large cities, and thus does not violate the purport of Article 138(1)3 of the Local Tax Act, and thus does not constitute “real estate registration” as “real estate registration after the
Article 138 (1) 3 of the Local Tax Act, Article 102 (2) of the Enforcement Decree of the same Act, and Article 55-2 of the Enforcement Rule of the same Act.
[Plaintiff-Appellant-Appellee] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Park Dong-young et al., Counsel for plaintiff-appellant-appellant-appellee)
Korea Civil Aviation Law Firm Han-dong Office, Attorneys Yu-hee et al., Counsel for the defendant-appellant-appellee)
The head of Mapo-gu Seoul Metropolitan Government
Seoul High Court Decision 91Gu29776 delivered on July 8, 1992
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
As duly determined by the court below, if the plaintiff acquired the real estate of this case, which was used by the Seoul Branch established for the navigation sector of the non-party company's company's business by taking over all of the navigational business sector and related assets of the non-party corporation (the Hanjin Heavy Industries) on September 19, 190 according to the contract for business takeover of business takeover of the non-party company's business, and maintained its branch office in the form of the plaintiff's branch office, the plaintiff did not establish a new office that was not before, but only maintain the Seoul Branch Office of the non-party company's Seoul Branch to which it had existed since it had been replaced by the plaintiff's branch office of the non-party company's Seoul Branch to which it had been located. This does not violate the purport of Article 138 (1) of the Local Tax Act established for the prevention of population concentration in the large city, and thus, this does not constitute the subject matter of registration tax among the "real estate registration taxes after the establishment of the branch office in
The judgment of the court below to the same purport is just, and there is no error in the misapprehension of legal principles as to the heavy taxation of the registration tax such as theory of lawsuit.
Therefore, the appeal is dismissed and the costs of appeal are assessed against the defendant. It is so decided as per Disposition by the assent of all participating Justices.
Justices Song Man-man (Presiding Justice)