logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2015.09.04 2015구합57529
취득세등부과처분취소
Text

1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. A and B of the acquisition value of the number of stocks acquired on the date of disposition: 320,000 shares on August 13, 2012; C of KRW 480,00,000 on August 23, 2012;

A. The Plaintiff is a KOSDAQ-listed corporation that runs a business such as information and communications and information service, and became an oligopolistic shareholder who acquired all the shares issued by the savings bank of this case on August 23, 2012, by acquiring shares of the Sejong Mutual Savings Bank (hereinafter “instant Savings Bank”) as follows:

B. Accordingly, pursuant to Article 7(5) of the Local Tax Act and Article 11(1) of the Enforcement Decree of the same Act, the Defendants are deemed liable to pay acquisition tax as an oligopolistic shareholder on each real estate owned by the savings bank of this case to the Plaintiff. As to the Plaintiff, the head of Gangseo-gu Seoul Metropolitan Government (including additional tax 28,917,200 won) on December 16, 2014; the special rural development tax of 8,203,720 won; and the head of Gwangjin-gu Seoul Metropolitan Government (including additional tax 28,522,430 won); the acquisition tax of 94,287,790 won on December 17, 2014; the special rural development tax of 8,113,460 won; the head of Gangnam-gu Seoul Metropolitan Government (including additional tax 28,522,430 won); acquisition tax of 13,260,300 won; and the head of Seocho-gu Seoul Metropolitan Government special rural development tax of 20364.7.

(hereinafter referred to as "instant disposition" by referring to each of the above dispositions: Provided, That special rural development tax is an item to be imposed in addition to a taxpayer with acquisition tax, and thus does not separately examine the same). / [Grounds for recognition] of absence of dispute, entry of Gap's 1 through 5, Eul's 3 (including each number), and the purport of the whole pleadings.

2. The Plaintiff’s assertion that the Plaintiff acquired the stocks of the savings bank of this case is a timely corrective measure under Article 10(1)7 or 9 of the Act on the Structural Improvement of the Financial Industry (hereinafter “the Financial Industry Act”).

2.2

arrow