취득세등부과처분취소
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
The purport of the claim and appeal is the purport of the appeal.
1. The court's explanation concerning this part of the reasons for the decision of the court of first instance is the same as the corresponding column among the reasons for the decision of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of
2. Whether each of the dispositions of this case is legitimate
A. 1) The Plaintiff’s assertion 1) is imposed on the fact that the transfer of real estate is the transfer of goods, so the Plaintiff already transferred goods at the time of completing the registration of transfer of ownership based on the trust regarding each of the instant land. Article 110 subparag. 1 (a) of the Local Tax Act provides that the acquisition of trust property from the truster to the trustee as the acquisition of trust property is non-taxation in the case of transfer of trust property from the truster, and Article 105(2) of the Local Tax Act does not apply to the case of acquisition of ownership by the trust registration as the Plaintiff is applicable to the case of acquisition of trust property without performing the registration, etc. in the case of acquisition of real estate. The reason for not imposing the acquisition of trust property on the truster cannot be related to the taxpayer’s ability to pay for the acquisition of trust property. The Plaintiff’s refund of the sale price to the buyer and appropriated the proceeds from the disposal of trust property with the disposal of trust property. In light of the fact that it is inconsistent with the Local Tax Act that the transfer of trust property is formally acquired at the time of trust registration.