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1. Revocation of a judgment of the first instance;
2. Acquisition tax assessed against the plaintiff on December 4, 2008 198,177,220 won, which was assessed against the plaintiff.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) purchased 13 lots of land and buildings (hereinafter “each of the instant real estate”) from the former owners, as indicated below, and completed the registration of ownership transfer, from the former owners, with the content as listed below, among the Daejeon Jung-gu, D, E, E, F, G, H, I, J, K, and K ground buildings.
지번 소유권 이전등기일 전소유자 매매대금(원) 지급금(원) 미지급금(원) 취득세 등 매입비용(원) 1 C 2005. 5. 27. Q 484,100,000 196,995,905 287,104,095 113,007,525 2 D 2005. 5. 27. R 336,200,000 184,910,000 151,290,000 16,186,650 3 E 2005. 5. 27. R 595,700,000 327,635,000 268,065,000 28,266,070 4 F 2005. 5. 27. S, T, U 1,688,600,000 168,860,000 1,519,740,000 79,990,060 5 G 2005. 5. 27. U 399,500,000 39,950,000 359,550,000 22,580,820 6 H 2005. 5. 27. V 545,900,000 295,245,000 250,655,000 198,365,232 7 I 2005. 5. 27. V 1,214,900,000 485,767,538 729,132,462 56,726,430 8 J 2005. 5. 27. W, X, Y, Z 1,000,000,000 700,000,000 300,000,000 46,478,630 9 K (102호) 2006. 9. 6. AA 85,000,000 85,000,000 0 1,034,540 10 L 2005. 5. 27. AB 895,200,000 858,598,160 36,601,840 84,441,236 11 M 2005. 5. 27. AB 10,900,000 2,180,000 8,720,000 0 12 N 2005. 3. 30. AC 355,000,000 355,000,000 0 17,308,590 13 O 2005. 3. 30. AD, AE 360,750,000 360,750,000 0 17,537,070 14 P 2005. 3. 30. AF 200,000,000 200,000,000 0 9,573,280 합계 8,171,750,000 4,260,891,603 3,910,858,397 691,496,133
B. A list of shareholders in B-207, June 22, 2007, and June 30, 2007, each list of shareholders in B-2007, state that the Plaintiff acquired all shares 5,000 shares issued on June 26, 2007 from Nonparty AG (2,250 shares), AH (50 shares), and AI (2,250 shares).
C. Articles 105(6), 111, and 121 of the former Local Tax Act (amended by Act No. 8835, Dec. 31, 2007; hereinafter “former Local Tax Act”) on the ground that the Plaintiff acquired 100% of the stocks B on December 4, 2008 and became the first oligopolistic shareholder.