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1. Revocation of a judgment of the first instance;
2. Acquisition tax (248,524,080) imposed on the Plaintiff on September 11, 2015, and special rural development tax (248,524,080).
Reasons
1. Details of the disposition;
A. On July 30, 2009, B established a private company A for the purpose of manufacturing electronic equipment, etc. and registered its business. On June 1, 2011, B obtained confirmation from the president of the Small and Medium Business Corporation as to A.
B. B established the Plaintiff on January 18, 2012, and closed a business on February 29, 2012, after concluding a contract for the transfer or acquisition of a business for conversion into a corporation with the Plaintiff on the same day.
C. On April 27, 2012, the Plaintiff acquired 16 vehicles for business from September 20, 2012 to October 27, 2014 (hereinafter “instant vehicle”); and on May 9, 2013, the Plaintiff acquired 4,107.76 square meters in land and 4,535 square meters in land (hereinafter “instant real estate”).
The Defendant’s instant vehicle and real estate acquired by the Plaintiff may vary depending on the time of acquisition of the instant vehicle and real estate by the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same), but the content itself is not significantly different. Therefore, the former Restriction of Special Taxation Act, which is first amended, is based on the same.
Pursuant to Article 120(3), a small or medium start-up venture enterprise exempted acquisition tax, etc. on its business property acquired within four years from the start-up date.
E. On June 12, 2015, the Defendant rendered a disposition imposing acquisition tax on the instant vehicle and real estate amounting to KRW 248,524,080, special rural development tax, KRW 12,067,580, and local education tax amounting to KRW 24,072,340, on the ground that the Plaintiff’s establishment of a new corporation by converting the business operated by a resident into a corporation.
(f) On October 8, 2015, the Plaintiff filed a tax appeal on the instant disposition, but the Director of the Tax Tribunal dismissed the application on May 3, 2016.
[Ground of recognition] A.