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1. Acquisition tax, acquisition tax, 160,526,640 won, local education tax, 13,668,660 won, special rural development tax, and 6,834.
Reasons
1. Details of the disposition;
A. On July 1, 2011, the Plaintiff is a company that completed the registration of incorporation by having C as its principal office in Yangsan-si, the head office of Yangsan-si Co., Ltd. (hereinafter “Nonindicted Company”) as the head office.
B. On December 2, 2013, the Plaintiff completed the registration of ownership transfer with respect to D’s land for factory 3,948.2 square meters and its ground buildings 2,693.29 square meters (hereinafter “instant real estate”). On the same day, the Plaintiff paid the Defendant the acquisition tax of the instant real estate KRW 119,20,00, local education tax of KRW 11,920,00,000, and special rural development tax of KRW 5,960,00 (hereinafter “instant acquisition tax, etc.”).
C. On January 23, 2014, the Plaintiff filed an application for reduction or exemption of acquisition tax (hereinafter “instant application for reduction or exemption”) with the Defendant on the ground that the instant real estate constitutes land for business acquired by a small or medium start-up start-up enterprise under Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter “former Restriction of Special Taxation Act”).
Accordingly, on February 7, 2014, the defendant rejected the above application for reduction on the ground that "the representative director of the plaintiff is an infant of the representative director of the non-party company, the plaintiff is operating the same kind of business for more than two years by leasing the business place of the non-party company, the composition of the non-party company and the plaintiff's shareholder is similar, the employee of the non-party company was separated from employment of the plaintiff company, and the representative director of the non-party company was involved in the payment of the plaintiff's wages, etc., the plaintiff is deemed to have been established for the purpose of business expansion of the non-party company,
(hereinafter referred to as “previous Disposition”). D.
The plaintiff is dissatisfied with this, and on May 8, 2014, "the plaintiff is a legal entity separate from the non-party company, its business objectives and products, and the Korean Standard Industrial Classification.