종합부동산세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
(1) In Chapter 8, "the date on which the primary tax liability comes into existence ( June 1, 201)" shall be deemed "the date on which the primary tax liability comes into existence ( October 1, 201)".
(2) The parallel 4 to 9 of the pages 8 shall be as follows:
“2) Determination A) Determination of whether a secondary taxpayer is an oligopolistic shareholder of the secondary taxpayer ought to be made based on the date on which the primary tax liability is established (Supreme Court Decision 85Nu405 Decided December 10, 1985). In the lower instance, whether the Plaintiff can be deemed an oligopolistic shareholder of Songin FV as of June 1, 2010, the date on which the primary tax liability is established.
B) Under Article 272(4) of the Debtor Rehabilitation Act, with respect to a corporate split-off under the Debtor Rehabilitation Act, Articles 237 through 240, 374(2), 439(3), 522-3, 527-5, and 529 of the Commercial Act shall not apply. However, Article 530-10 of the Commercial Act, which does not exclude the application of Article 272(4) of the Debtor Rehabilitation Act, provides that “a company established by split-off or split-merger or a company surviving a split-off shall succeed, as stipulated in the written agreement for split-off or split-off, to the company newly incorporated or surviving a split-off, except where the transfer is not permitted in light of the nature of the law or public law, in accordance with the division-off plan (see, e.g., Supreme Court Decisions 7Nu265, Mar. 25, 198; 201Du42781, Apr. 27, 2012).