beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. (1) From April 26, 2010 to “B”, the Plaintiff engaged in manufacturing business of peripheral devices in the name of “B”. (2) On June 23, 2011, the Plaintiff acquired land for a factory in Michuhol-gu Incheon, Michuhol-gu, Seoul, and buildings on its ground (hereinafter “instant real estate”) at the auction procedure, and was exempted from acquisition tax, local education tax, and special rural development tax on the acquisition of the instant real estate, which is the property acquired by a small and medium start-up venture enterprise under the main sentence of Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) from the Defendant.
B. Collection 1 of exempted acquisition tax, etc.) The Plaintiff established B for the purpose of manufacturing peripheral devices on December 16, 201 and became its representative. The Plaintiff owned 100,000 shares of B (10% of the total number of issued shares). 2) On December 20, 2011, the Plaintiff entered into a comprehensive business transfer agreement with B and the Plaintiff on December 20, 201 with respect to all rights and obligations related to the above business that the Plaintiff operated as an individual entrepreneur, and accordingly, completed the registration of transfer in the name of B as the cause of business transfer pursuant to Article 32(1) of the former Restriction of Special Taxation Act with respect to the instant real estate on February 16, 2012.
3) On August 11, 2016, the Defendant imposed and collected acquisition tax on the Plaintiff on August 11, 2016 on the acquisition of the instant real estate on the grounds that the Plaintiff transferred the ownership of the instant real estate to B, and thus, the Plaintiff did not directly use the instant real estate for the pertinent business within two years from the date of its acquisition without justifiable grounds or by disposing of it for any other purpose and constitutes an additional collection of acquisition tax under the proviso to Article 120(3) of the former Restriction of Special Taxation Act (hereinafter “instant disposition”).
. ...