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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On September 28, 2012, “stock company C” (hereinafter “instant company”) was established by the Plaintiff as the location of the Plaintiff, the Nam-gu Incheon Metropolitan Government D, its purpose business, and plastic product manufacturing, etc. On December 24, 2013, Plaintiff A was registered as the representative director, and the Plaintiffs were registered as joint representative directors, and operated by the Plaintiffs up to September 28, 2015.
The Plaintiffs hold 100% of their shares from the time of the incorporation of the instant company to the date of its incorporation.
(Plaintiff A 50%, Plaintiff B 50%). (b)
Meanwhile, prior to the establishment of the instant company, the Plaintiffs operated “E” as a private business chain engaged in plastic-type manufacturing business. The Plaintiffs were reduced or exempted from acquisition tax, etc. by acquiring land, etc. as follows.
(1) On July 22, 2011, the Plaintiffs acquired land for factories located in Nam-gu Incheon Metropolitan City (hereinafter “instant land”) at the ratio of 1/2 shares, and completed the registration of ownership transfer under the names of the Plaintiffs. On the same day, the instant land is subject to the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 201; hereinafter “former Restriction of Special Local Taxation Act”) (amended by Act No. 11138, Mar. 9, 2012; hereinafter “former Restriction of Special Local Taxation Act”) under (2) or (c) as of Nov. 26, 2012, which is the time of the acquisition of the building indicated in (2) below, the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Nov. 31, 2013). However, Article 2 of the Addenda of the same Act provides that the former Special Local Taxation Act’s tax liability should be applied from 131.1.
However, we examine whether there is a substantial difference between the above laws and regulations.