취득세등부과처분취소
1. Acquisition tax imposed on the Plaintiff on December 8, 2014 by the Defendant, on the Plaintiff on December 8, 2014, KRW 1,313,468,490, local education tax, KRW 131,346,840, and special rural development tax, 65.
1. Details of the disposition;
A. On September 19, 2012, the Plaintiff entered into a trust agreement with the content that created a privately placed real estate investment scheme (title:C; hereinafter “instant investment trust”) in the form of investment trust 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”) as a collective investment property trusted by B Co., Ltd. (hereinafter “instant collective investment company”).
(hereinafter “instant trust contract”). B.
On September 21, 2012, the Plaintiff acquired the Jongno-gu Seoul Metropolitan Government D and E land and its ground buildings (hereinafter “instant real estate”) with funds, such as trust principal, etc. that the instant collective investment company sold and paid beneficiary certificates of the instant investment trust to beneficiaries.
C. The Plaintiff paid acquisition tax, special rural development tax, and local education tax (hereinafter collectively referred to as “acquisition tax, etc.”) to the Defendant on the ground that the instant real estate constitutes “real estate acquired as collective investment property of a real estate fund under the Financial Investment Services and 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”), by reducing the tax amount by 30% of the said acquisition tax, etc., on the ground that the said real estate constitutes “real estate acquired as collective investment property of a real estate fund under the Financial Investment Services and Capital Markets Act.”
On October 9, 2012, the collective investment company of this case filed an application for registration of the instant investment trust with the Governor of the Financial Supervisory Service, and registered on October 24, 2012.
E. On September 16, 2014, the Defendant applied the instant provision to the Plaintiff only to real estate acquired after the collective investment scheme registered with the Governor of the Financial Supervisory Service, and at the time the Plaintiff acquired the instant real estate.