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1. Acquisition tax on May 10, 2016 by the head of Ansan-si, Defendant Ansan-si, the head of which was 16,616,780 won and special rural development tax on the Plaintiff.
Reasons
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was established on August 25, 1976 as a corporation engaged in the manufacture, sale, etc. of synthetic resin in Ansan-si member C, Ansan-si, and the Plaintiff is a joint representative director B.
B. B From January 1, 2009 to December 31, 2014, the details of the shareholder’s change under the detailed statement of the status of the fluctuation of stocks, etc. are as follows:
Shareholders (Transfer) Acquisition by transfer (Transfer) as of the end of the 2009 business year 2010 year 2010 year 2014 (Transfer) 35,352 (8.67%) G 35,352 (8.67%) H 35,515 (8.71%) 35,515 (8.71%) 3235,515 (8.71%) 323,8323,8323,88383,789 (74.78.68) 75,705) 305,515 (307.71%) as of the end of the 2014 year 209 year 205 year 305,515 (8.71%) as of the end of the 2014 year 305,515) 323,783,789.389)
C. As a result of the tax investigation with respect to the Plaintiff, the Defendants confirmed that the Plaintiff did not pay acquisition tax, etc. even after having additionally acquired KRW 35,352,352,35,515 (hereinafter “instant shares”) from G and H around December 2014 when the Plaintiff owned KRW 295,883 (72.56%) out of the total number of outstanding shares of B shares 407,750 (hereinafter “instant shares”).
Accordingly, pursuant to the main sentence of Article 7(5) of the former Local Tax Act (amended by Act No. 13636, Dec. 29, 2015; hereinafter the same) and the main sentence of Article 11(2) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 26836, Dec. 31, 2015; hereinafter the same shall apply), the head of Ansan-si unit imposed acquisition tax on the Plaintiff on May 10, 2016 and special rural development tax (including additional tax) and KRW 16,616,780, and KRW 1,359,60 (including additional tax), and the head of Ansan-si unit on May 18, 2016 on the Plaintiff (including additional tax) with respect to acquisition tax of KRW 1,025,670 and KRW 87,170 (including additional tax).
E. The Plaintiff is dissatisfied with this, and on August 10, 2016 and August 16, 2016.