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(영문) 수원지방법원 2015.09.01 2014구합58526
취득세부과처분취소
Text

1. Acquisition tax imposed on Plaintiff A on November 4, 2013 by the head of Sungnam-si Si, Sung-nam-si, 87,681,460 won, and special rural development tax 8.

Reasons

1. Details of the disposition;

A. On September 10, 2002, C, a partner of the Plaintiffs, acquired 81,000 shares of D Co., Ltd. (E on September 17, 2002, and F on October 1, 2010; hereinafter “the instant bank”).

B. From September 10, 2002 to June 30, 201, the details of changes in the ownership relationship of the instant bank shares are as follows:

The number of shares held on September 10, 200 10, 108 70 80, 105 80, 40 80, 40 10, 100, 100, 100, 80, 40, 100, 60, 600, 190 10, 60, 190, 119, 590 30, 40, 60, 100, 60, 60, 100, 60, 60, 400, 60, 60, 100, 60, 100, 100, 222, 500, 202, 500, 250, 2500, 300, 305, 305, 2005, 300

C. The Defendants, along with C, G, H, and I, owned 380,090 shares out of the total number of shares issued by the instant bank 1,30,000 shares out of 1,30,00 shares of the instant bank as well as 380,090 shares owned by C, under Article 47 subparag. 2 of the former Framework Act on Local Taxes (amended by Act No. 10468, Mar. 29, 201; hereinafter the same shall apply) and Article 24 of the former Enforcement Decree of the Framework Act on Local Taxes (amended by Presidential Decree No. 2356, Dec. 8, 2011; hereinafter the same shall apply) from J through 7 through 16, and nine other (hereinafter referred to as “J, etc.”), 540,90 shares additionally acquired from the Plaintiffs and owned them (hereinafter referred to as “instant shares”) 70,849,900,900 shares (hereinafter referred to as “instant shares”).

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