logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 의정부지방법원 2015.08.25 2014구합9658
취득세부과처분취소
Text

1. As to the plaintiff:

A. The Defendant Yangju market is subject to acquisition tax of KRW 8,588,980 (including additional tax) as of January 17, 2014.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation established under Articles 24 and 26 of the National Pension Act (hereinafter “Plaintiff”) to manage and operate the National Pension Fund upon entrustment by the Minister of Health and Welfare.

B. On June 29, 201, Plaintiff Corporation acquired 79,120,000 shares (hereinafter “instant shares”) of Seoul Expressway Co., Ltd. (hereinafter “Seoul Expressway”) out of 92,00,000 shares issued by the National Pension Fund (hereinafter “Seoul Expressway”).

C. As between December 11, 2013 and January 21, 2014, the Defendants: (a) deemed an oligopolistic shareholder to acquire a taxable object of acquisition tax owned by Seoul Expressway (hereinafter “instant taxable object”) pursuant to Article 7(5) of the former Local Tax Act by the Plaintiff Corporation upon acquiring the instant stocks; and (b) imposed acquisition tax and additional tax on it (hereinafter “each disposition of this case”) on the grounds that the Plaintiff failed to report and pay the acquisition tax, on the following grounds.

The details of each disposition of this case are as follows: Defendant Yangyang-ju market on January 21, 2014; Defendant Yangyang-ju market on January 21, 2014; Defendant Yangyang-ju market on January 265, 2014; 89,832, 1794, 681, 790 golf membership on January 21, 2014; Defendant Yangyang-ju market on January 265, 2014; 82,62, 462, 426, 415, 870 condominium membership; Defendant Yangyang-ju market on January 21, 2014;

D. The Plaintiff Corporation filed an appeal against each of the instant dispositions on March 7, 2014 on the ground that the deemed acquisition of the instant taxable object following the acquisition of the instant shares by the Plaintiff Corporation is exempt from acquisition tax pursuant to Article 9(1) of the former Local Tax Act. The Tax Tribunal dismissed the Plaintiff’s claim on October 6, 2014.

arrow