취득세등부과처분취소
1. Acquisition tax,015,486,920 won, local education tax, 301,548,690 won, and special rural development tax, which the Defendant provided to the Plaintiff on December 10, 2014.
1. Details of the disposition;
A. On December 12, 2012, the Plaintiff entered into a trust agreement with the content of creating a privately placed real estate collective 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 December 26, 2012, the Plaintiff acquired D land and its ground buildings (hereinafter “instant real estate”) in Jung-gu, Seoul with funds, such as trust principal, etc. that the instant collective investment company sold beneficiary certificates of the instant investment trust to beneficiaries and paid 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”) with respect to the instant real estate, by reducing the tax amount by 30% of the said acquisition tax, etc., on the ground that it 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.
On January 24, 2013, 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 February 8, 2013.
E. On December 15, 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.