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(영문) 수원지방법원 2017.08.29 2017구합60247
취득세등부과처분취소
Text

1. Acquisition tax of 288,079,870 won, additional tax of 174,893,260 won, and special rural development tax of 28,800 won, which the Defendant paid to the Plaintiff on March 2, 2015.

Reasons

1. Details of the disposition;

A. B (hereinafter “instant company”) is a corporation established on July 19, 2004 for the purpose of the electronic parts manufacturing and assembly business, and C is the representative director of the instant company, and the Plaintiff is the wife of C.

B. On April 15, 2011, the Plaintiff acquired the aggregate of 1,183,766 shares of the instant company held by D, E, F, and G Co., Ltd. (hereinafter “Investors”) (hereinafter “instant shares”) (hereinafter “instant shares”), thereby raising the shares of oligopolistic stockholders of the instant company from 59.96% to 76.2%.

(hereinafter the aforementioned share transfer (hereinafter “share transfer”). The details of the oligopolistic shareholders and investors of the instant company before and after the share transfer are as follows.

3,984, 200 54.7 3,984, 200 54.7 12,183, 766 1,483, 766 20.36 spouse 182,791 82,791 82,791 14, 205, 205, 189 -205, 189 - 00 - 147, 9592, 147, 147, 147, 147, 147, 147, 147, 959 - 74, 74, 7565, 1965, 75, 965, 1965, 765, 1965, 75, 1965, 196, 75, 1965, 196

C. The Defendant confirmed that the Plaintiff did not pay and pay acquisition tax, etc. equivalent to the share ratio (16.2%) increased by the share transfer of this case, and on March 2, 2015, on the basis of the value on the balance sheet in 2010, including real estate and vehicles owned by the instant company pursuant to Articles 7(5) and 10(4) of the former Local Tax Act (amended by Act No. 11137, Dec. 31, 201; hereinafter the same), the Defendant confirmed that the Plaintiff did not pay and pay acquisition tax, etc. equivalent to the share ratio (16.2%) of the Plaintiff’s share transfer, and Article 15(2) of the former Local Tax Act with respect to the Plaintiff’s tax base.

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