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1. The Defendant imposed acquisition tax of KRW 28,882,420 on the Plaintiff on July 11, 2017 and special rural development tax of KRW 2,392,90 on the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a shareholder of Yangsan-si C Co., Ltd. (hereinafter “instant company”).
B. On August 31, 2015, the Plaintiff transferred 9,00 shares in the name of D, a shareholder, and 18,000 shares in the name of E (hereinafter “instant shares”).
C. As a result of the overall investigation of acquisition tax on an oligopolistic shareholder’s stock change in the unlisted corporation, the Defendant: (a) confirmed that the Plaintiff additionally acquired the instant stocks (27,00 shares) from D and E on August 31, 2015 and did not pay acquisition tax, etc. accordingly, even though the oligopolistic shareholder (72,00 shares, and 80 percent shares) first acquired them from D and E on August 31, 2015; and (b) on July 11, 2017, the Plaintiff partially amended by Act No. 13636, Dec. 29, 2015 and enforced January 1, 2016, imposed acquisition tax, etc. on the Plaintiff pursuant to Article 7(5) of the former Local Tax Act (including acquisition tax,82,420 won, special rural development tax, and special rural development tax, 239, 299, 309, 297).
The Plaintiff filed a petition with the Tax Tribunal for the revocation of the instant disposition on September 18, 2017, but was dismissed on April 10, 2018.
【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 6, 9, Eul No. 1, 2, 3, and 6, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is merely a fact that the Plaintiff, while practically owning the instant shares, was in title trust with D and E on August 31, 2015, terminated the title trust and restored the title of the instant shares. Therefore, it cannot be deemed that the Plaintiff acquired the instant shares from D and E.
Therefore, the instant disposition made on a different premise is unlawful.
(b) as shown in the attached Form of the relevant statutes;
C. Article 7(5) of the former Local Tax Act (amended by Act No. 741, Apr. 5, 199) acquires the corporation’s property against