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1. All of the instant lawsuits are dismissed.
2. The costs of lawsuit are assessed against B Co., Ltd. with the Plaintiff’s representative.
Reasons
1. Details of the disposition;
A. On September 27, 2016, the Plaintiff was established in the form of a limited partnership under Article 86-2 of the Commercial Act. In the process of registration of incorporation, 2.2 billion won, which is the amount of investment of union members, was the tax base, and thereafter, the Plaintiff reported and paid to the Defendant the amount of KRW 26,40,000, totaling KRW 31,680,000 (hereinafter collectively referred to as “instant registration and license tax”) calculated by applying the tax rate under Article 28(1)6 (a) of the Local Tax Act (0.4%) applicable to the establishment of a profit-making corporation and the heavy taxation rate under Article 28(2) of the Local Tax Act, which is a provision for establishing a corporation in a large city.
B. On September 19, 2017, the Plaintiff filed a request for correction of reduction of the registration and license tax of this case to the Defendant on the ground that “the Plaintiff is not a commercial company or any other profit-making corporation prescribed in Article 28(1)6 of the Local Tax Act because it cannot be recognized as identical to the Plaintiff under the Civil Act, and thus, registration and license tax following the registration of incorporation is not a commercial company or any other profit-making corporation.” The Plaintiff’s request for correction of reduction of the registration and license tax of this case on November 9, 2017, on the ground that “the registration and license tax following the registration of incorporation must be calculated by applying the tax
(hereinafter “instant disposition”). C.
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on February 9, 2018, but the Tax Tribunal dismissed the appeal on April 3, 2019.
The composition of the Plaintiff’s association members is as specified in [Attachment 1], and the Plaintiff’s bylaws concerning the operation of the association are as specified in [Attachment 2] below.
[Attachment 1] A general partner (unlimited partner) B Co., Ltd. 550,000,000 won 25% E Co., Ltd. 550,000,000 won 25% E Co., Ltd. 550,000,000 won 25% F 550,000,000 won 25% 2,200,000,000 won 2,200,000,000 won / [Attachment 2] Article 25. (General partner’s authority and duty) ① A general partner acts for its members except as otherwise provided in this Code.