골프회원권에 대한 취득세 부과처분의 적법성에 관한 고찰

It's developing in the direction with the new management environment of the enterprises. Enterprises and others insisted on introduction of a holding company system. CJ group introduced a holding company system on September 1st in 2007. CJ Cheiljedang Corporation in a business company raised a suit to acquisition tax assessment disposal related to a golf ticket for a registered member. An acquisition tax assessment disposal to a golf ticket for a registered member is that went without legal grounds, and interpretation of property and assets has a problem. Therefore such as acquisition tax assessment disposal's having to be cancellation. A golf ticket for a registered member is the right for which a golf course can be used as a member in a country club according to Local Tax Law. It's possible to classify a golf course at a country club and a popular golf course. And a country club is classified by a corporation system, a stockholder membership system and a deposit membership system. There are most deposit member organizations among these. The legal nature of the stockholder membership is a credit-like right. Acquisition taxes are the circulation tax, the act tax and the policy tendency on which a tax is imposed to the acquisition of the assets. A 9th number of tax special case restriction law 120th article puts the regulation from which an acquisition tax is exempted. The tax relief system is prepared court equipment for the taxpayer who gets an unfair tax assessment punishment and receives so that correction can receive this by set fixed procedure. CJ Cheiljedang Corporation partitioned humanly, and was a division newly-established corporation. And succession acquired a golf ticket for a registered member. When the property taken over is a taxation-object of an acquisition tax, it's a principle that a division newly-established corporation bears the acquisition tax. But the tax special case restriction law is prescriptive so that division may exempt an acquisition tax when the continuity of the business made a fixed important matter even. We have to think a golf ticket for a registered member is the intangible fixed asset it's possible to exchange for sell. An established rule is one kind of administrative regulations generally. And the order to which the standard of administration work is shown. There are no effects to which a people and a courthouse are bound externally for an established rule. The Supreme Court of Korea decided, a golf ticket for a registered member was a taxation-object of an acquisition tax. A tax suit is the suit to which an invaded taxpayer raises a right by illegal disposal of a tax government agency. An acquisition tax gets the declaration principle way to declare and pay the amount of tax by a Local Tax Law regulation. A corporation tax and its implementing ordinances 82nd article prescribes only tangible fixed assets in relation to inclusion in expenses. It's legitimate that a tax office did acquisition tax assessment disposal to a golf ticket for a registered member for CJ Cheiljedang Corporation. Therefore it isn't possible to cancel the tax office's taxation disposal.