취득세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff, a special purpose company established pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act on June 10, 2010, acquired, on June 29, 2010, securitization assets including loan claims of approximately KRW 87 billion from the bank of the Republic of Korea, the asset holder, as security of building A, 110, 304, 401 through 404, and 702 (hereinafter “each of the instant real estates 1, 2, 3, and 4,” and collectively “each of the instant real estates”).
B. On May 14, 2012, the Plaintiff participated directly in the auction procedure for each of the instant real estate in order to recover the above loan claims, and received the decision to permit the sale of each of the instant real estate on or around May 14, 2012. On June 1, 2012, the Plaintiff paid in full the sales price of the instant real estate and the sales price of the instant 2, 3, and 4 real estate on July 26, 2012.
C. From June to July 2012, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by deducting 50/100 from the tax base to the Defendant with the tax amount of KRW 280,364,00, KRW 111,350,00, KRW 540, KRW 540,00, KRW 215,350,000, and KRW 215,350,00.
The Defendant’s acquisition of each of the instant real property on August 14, 2013, by deeming that the acquisition of each of the instant real property is not subject to acquisition tax reduction or exemption under Article 120(1)9 of the former Restriction of Special Taxation Act (Amended by Act No. 10406, Dec. 27, 2010; Act No. 11614, Jan. 1, 2013; hereinafter “new Act”); and deeming that the same does not fall under the subject of acquisition tax reduction or exemption under Article 120(1)9 of the former Act (Amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Act”); 7,411,690 won (including additional tax; 1,804,410 won); 685,080 won (including additional tax; 124,360 won); 314,50 won (including additional tax; 360 won; 201,36364,2505 won,2061)