[취득세과세처분취소][집22(3)행,62;공1975.3.1.(507),8280]
Cases where there is a defect in the recognition of taxation subject to the provisions of Article 105 (6) of the Local Tax Act and the validity of taxation disposition
In light of the provisions of Articles 105(6) and 22 of the Local Tax Act, even if the relationship between the Plaintiff and the Nonparty, at the time of May 15, 1971, did not exist by blood relatives provided for in Article 105(6) of the Local Tax Act or those with a special relationship provided for in the Presidential Decree, it is difficult to view that the defect of taxation is obvious and important even if there is defect in the Defendant’s recognition of taxation by mistake, etc.
Attorney Lee Yong-chul et al., Counsel for the plaintiff-appellant
Attorney Kim Jong-young, Counsel for the defendant-appellant
Seoul High Court Decision 74Gu70 delivered on July 24, 1974
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The Plaintiff’s attorney’s ground of appeal is examined.
According to the reasoning of the judgment below, the court below held that the plaintiff's 19.6% of the total number of shares issued by the non-party Korean mother's 190,000 shares were 9.67% of the total number of shares issued by the non-party Korean mother's 190,000 shares, 10.08% of the above gate book book book book book and became each shareholder of the above shares (total 79.35% shares), and that the plaintiff's above non-party's shares were 15,858,317 won (which was enforced at the time of the above acquisition of shares by the non-party et al., al., 1970, 2000 won, 19,986,406 won, but the non-party's 60% of the above gate book and 10.08% of the above gate book book were not erroneous in the judgment of the court below because it did not affect the plaintiff's 6th of the above taxation.
Therefore, the appeal is dismissed. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Lee Byung-ho (Presiding Justice)