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(영문) 의정부지방법원 2015.02.10 2014구합7188
취득세등부과처분 취소
Text

1. The part of the instant lawsuit seeking revocation of each additional dues shall be dismissed.

2. The Defendant limited to the Plaintiff on March 25, 2013.

Reasons

1. Details of the disposition;

A. B Co., Ltd. (the first trade name was changed on July 28, 201, which was changed on or around July 28, 201; hereinafter “instant corporation”) is a company established on January 6, 199 for the purpose of the event agency business, exhibition and production of advertisements, etc.

B. According to the detailed statement of the change of stocks, etc. and the statement of the transfer of shares in the business year 201 of the instant corporation, the Plaintiff acquired 21,000 shares out of 10,000 shares issued by the instant corporation from D, and 79,000 shares out of 10,000 shares issued by the instant corporation, respectively, and held 10,000 shares (hereinafter “this case’s shares”).

C. On March 25, 2013, the Defendant: (a) on the ground that the Plaintiff acquired the instant shares and did not pay acquisition tax, etc. accordingly despite an oligopolistic shareholder on June 28, 2011; (b) pursuant to Article 7(5) of the former Local Tax Act (Amended by Act No. 12153, Jan. 1, 2014; hereinafter the same shall apply); (c) Article 47 Subparag. 2 of the former Framework Act on Local Taxes (Amended by Act No. 11845, May 28, 2013; hereinafter the same shall apply); (d) pursuant to Article 11(1) of the Enforcement Decree of the Local Tax Act; and Article 3 Subparag. 5 of the Act on Special Rural Development and Fisheries, the Defendant notified the Plaintiff of the total amount of acquisition tax calculated by adding KRW 1,234,701,820 to the book value of the goods subject to acquisition tax to 300,391,361.

The Plaintiff’s instant case to the Tax Tribunal on June 7, 2013.

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