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(영문) 대전지방법원 2015.09.09 2014구합104192

재산세부과처분취소

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1. The lawsuit of the limited liability company specializing in the plaintiff's camping and selling tea and the investment-backed securitization shall be dismissed.

2. The plaintiff corporation.

Reasons

1. Details of the disposition;

A. The Plaintiff Incorporated Real Estate Trust Co., Ltd. (hereinafter “Plaintiff Trust Company”) entered into a real estate trust agreement under the Trust Act (hereinafter “instant trust agreement”) with Ali-M, A, C, D, E, and F, a company engaging in real estate trust business and its ancillary business thereto, and the amended Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”) entered into a trust agreement with Ali-M, A, C, D, E, and F on or before January 1, 2014, which is the enforcement date of the former Local Tax Act (hereinafter “former Act”). The trust registration of the instant trust property is completed.

B. On December 30, 2010, Plaintiff c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c

C. Pursuant to the proviso of Article 107(1)3 of the Amendment Act (hereinafter “instant statutory provisions”), the main sentence of Article 1 and Article 17(1) of the Addenda (hereinafter “instant Addenda provisions”), the Defendant imposed property tax on the Plaintiff trust company, which is the trustee of the instant trust assets, on July 10, 2014; July 22, 2014; July 25, 2014; and September 5, 2014, as indicated in the disposition imposing property tax on the instant trust assets (hereinafter “instant disposition”).

【Ground of recognition】 The fact that there has been no dispute, entry of Gap Nos. 2 and 3 (including each number), the purport of the whole pleadings

2. Determination on the legitimacy of lawsuits filed by the Plaintiff special purpose company

A. The defendant alleged by the parties.