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1. Acquisition tax imposed on the Plaintiff on March 27, 2018, KRW 412,498,620 and special agricultural and fishing villages tax amounting to KRW 41,249,860.
Reasons
1. Details of the disposition;
A. The Plaintiff is a holding company as prescribed by the Monopoly Regulation and Fair Trade Act, which aims to engage in prop business, etc. which controls, manages, adjusts and foster all business activities of its subsidiaries by acquiring and owning the stocks or shares of its subsidiaries.
B. On January 23, 2017, the Plaintiff purchased 34,181,410 shares of A Co., Ltd. (hereinafter “instant company”) owned by LG (51% of the total number of shares issued by the instant company) and purchased 500 shares of the instant company owned by B on August 30, 2017.
C. On October 13, 2017, the Plaintiff reported and paid acquisition tax on real estate, etc. owned by the instant company (hereinafter “instant real estate, etc.”) pursuant to Article 7(5) of the Local Tax Act on the ground that the Plaintiff was an oligopolistic shareholder of the instant company, and KRW 453,748,48,480 in total, KRW 41,249,860, and KRW 41,249,860 in special rural development tax.
On January 26, 2018, the Plaintiff filed a claim for correction of the details that the acquisition tax should be exempted pursuant to Article 57-2(5)3 of the Restriction of Special Local Taxation Act, and accordingly, the Plaintiff requested the Defendant to refund the acquisition tax, etc. already paid. However, on March 27, 2018, the Defendant rejected the Plaintiff’s claim for correction (hereinafter “instant disposition”).
[Reasons for Recognition] Unsatisfy, each entry in Gap evidence 1 to 5 (including branch numbers), and the purport of the whole pleadings
2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;
3. Summary of the parties' arguments;
A. The Plaintiff acquired 51% of the shares issued by the instant company and, at the same time, incorporated the instant company into its subsidiary. Article 57-2(5)3 of the Restriction of Special Local Taxation Act provides that a holding company that had already been incorporated or converted acquires shares of a domestic company, which is not an affiliate, at the same time, and thereby becomes an oligopolistic shareholder of the domestic company.