취득세등부과처분취소
1. The acquisition tax (133,020,000) paid by the Defendant to the Plaintiff on November 11, 2014, additional tax (91,690,680), and special rural development tax (22,471,060).
1. Details of the disposition;
A. On April 2010, the Plaintiff established an investment trust corresponding to a collective investment scheme under the former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “former Financial Investment Services and Capital Markets Act”) with the name of “D (former: hereinafter “D”)” between B Co., Ltd. (former: C Co., Ltd.; hereinafter “instant collective investment business entity”). The Plaintiff, a trust business entity, acquired and disposed of assets for investment in accordance with the instructions of the instant collective investment business entity while keeping and managing the investment trust property, and entered into a trust agreement with the intent to issue securities through private placement.
(hereinafter the above trust deed is referred to as the “instant trust deed,” and the above investment trust is referred to as the “instant investment trust”). B.
The instant collective investment business entity issued and sold beneficiary certificates of the instant investment trust before the instant trust agreement. At the time of the conclusion of the instant trust agreement, the sales proceeds were paid to the Plaintiff as the trust principal.
C. On April 23, 2010, the Plaintiff acquired co-ownership shares in the instant investment trust property of Seocho-gu Seoul Metropolitan Government F land 396.35/2,534.8 and building G, H, and I (hereinafter “instant real estate”). D.
The Plaintiff filed an application for reduction or exemption of acquisition tax, etc. on the ground that the instant real estate constitutes “collective investment property of a real estate fund under the former Capital Markets Act” as prescribed by Article 120(4)2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”). The Defendant notified the Plaintiff that a tax amount equivalent to 30/100 of acquisition tax is reduced or exempted by applying 30% reduction or exemption rate in accordance with the instant provision.