취득세등부과처분취소
1.(a)
On November 12, 2014, the defendant issued each disposition against the plaintiff, 1) attached Form 1, 2).
1. Details of the disposition;
A. It is a trust business entity under the Plaintiff’s Capital Market and Financial Investment Services and Capital Markets Act (i.e., creation contract of real estate investment trust, acquisition of real estate, acquisition of real estate, acquisition of acquisition tax, etc.). On August 10, 2010, it is a collective investment business entity under the interesting Korea Asset Management Company, Capital Market and Financial Investment Services and Capital Markets Act, and is an investment trader
B) Between the Plaintiff and the Plaintiff, the collective investment company should have the Plaintiff invest and manage the collective investment property trusted to the Plaintiff in accordance with the instructions of the collective investment company in this case. Of the property, more than 100-50 of the property is invested and operated in real estate, and the beneficiary is less than 50 persons. 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”).
(3) Article 9(18)1, Article 9(19), Article 188, and Article 229 subparag. 2 of the Act on the Management of Real Estate Investment Trusts in the form of an investment trust under Article 9(18)1, Article 9(19), Article 18, and Article 229 subparag. 2 (hereinafter “instant investment trust”).
(1) The trust agreement to establish the instant trust agreement was concluded (hereinafter “instant trust agreement”).
2) However, prior to the instant trust agreement, the beneficiary certificates of the instant investment trust were already sold to the beneficiaries, and the instant collective investment company received the sales proceeds, and paid the principal of the trust as the sales proceeds to the Plaintiff on the day of the instant trust agreement.
3) On August 12, 2010, the Plaintiff received the above trust principal, loan, etc., and a building with 263-2 large scale 397 square meters and its ground (hereinafter collectively referred to as “real estate 1”).
B) On August 27, 2010, the building of 68-13 198 square meters and its ground (hereinafter collectively referred to as “second real estate”) are collectively referred to as “second real estate.”
A) B, on August 30, 2010, a building of 31-4 199 square meters and its ground (hereinafter collectively referred to as “third real estate”).