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Reasons
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(영문) 수원지방법원 2015.10.08 2015구합60953
취득세등부과처분취소
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1. Acquisition tax assessed against the Plaintiff on May 15, 2013 is KRW 1,442,638,540, and special rural development tax is assessed against the Plaintiff.

Reasons

1. Details of the disposition;

A. Ireland Co., Ltd. (hereinafter “Aland”) was established on March 28, 2007 for the purpose of the operation, management, and development of golf courses, and 120,000 shares out of 200,000 shares issued at the time of its establishment were each owned by B, and C and D, their respective 40,000 shares, respectively.

E. The E.S., Inc. (the merger with E.S. Co., Ltd. on February 5, 2008) acquired 200,000 shares additionally issued by Ireland on April 5, 2007, but transferred it to the Plaintiff on July 25, 2008.

When arranging the details of changes in stock holding, the following table shall be as follows:

On March 28, 2007, the shareholder on July 25, 2008, on April 2007, 2007, the ratio of shares in the number of shares on July 25, 2008 to shares B 120,000 shares, 60% 120,000 shares, 30% C 30% C 40,000 shares 40,000 shares 40,000 shares 40,000 shares 10% D 40,000 shares 40,000 shares 40,000 shares 10% 40,000 shares 10,000 shares 20,000 shares for Plaintiff 20,500 shares, 200,000 shares in total,000 shares per share 10,0000 shares.

B. Meanwhile, D was appointed as the Plaintiff’s director on January 21, 2008, and was appointed as the representative director on February 21, 2014.

C. On July 25, 2008, the Defendant imposed and collected acquisition tax on the Plaintiff on May 15, 2013 pursuant to the main sentence of Article 105(6) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) on the ground that “the Plaintiff acquired 200,000 shares issued in Ireland, and thereafter became an oligopolistic shareholder with D’s shares (40,00 shares) owned by a specially related party as a director of this case, exceeding 50% of the said shares.”

(hereinafter referred to as the "disposition of this case"). 【No dispute exists, Gap evidence Nos. 1, 2, 3, and 4-1, 2, 5, 6, evidence Nos. 7-1, 2, 8, 9, and Eul evidence Nos. 1, 1, 2, 3, and 4-1, 2, 8, 9, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion 1D is only the plaintiff's director, and is an employee or other employer-employee.

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