취득세등부과처분취소
1. Acquisition tax of 118,351,080 won, local education tax of 11,835,100 won, special rural development tax of 5,917, which the Defendant provided to the Plaintiff on November 7, 2014.
1. Details of the disposition;
A. On July 17, 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 July 17, 2012, the Plaintiff acquired land and its ground buildings (hereinafter “instant real estate”) on five lots outside D in Jung-gu, Seoul and five lots of land (hereinafter “instant real estate”) with funds, such as trust principal, etc. that the instant collective investment company sold beneficiary certificates of the instant investment trust to beneficiaries.
C. As to the acquisition tax, special rural development tax, and local education tax (hereinafter collectively referred to as “acquisition tax, etc.”) on the instant real estate, the Plaintiff paid the acquisition tax, etc. by reducing the tax amount by 30% 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” under 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”), 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.”
Between August 8, 2012 and August 23, 2012, the collective investment company of this case filed an application with the Governor for registration of the instant investment trust, and registered on August 24, 2012.
E. On November 7, 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. The instant investment trust at the time the Plaintiff acquired the instant real estate.