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. On November 10, 201, the Plaintiff was a special purpose company established pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act, and acquired, on December 2, 201, securitization assets including loan claims secured by Ambio 1223 Dong 202, 202 (hereinafter “instant real estate”) from the Korean bank, the asset holder, in light of the name of the asset holder, KRW 13.1 billion.
B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate and was decided to permit the sale of the instant real estate as the purchaser on July 2, 2012, and paid in full the sale price on September 12, 2012.
C. The Plaintiff reported and paid acquisition tax and local education tax calculated by deducting 50/100 of the tax amount under Articles 120(1)12 and 119(1)13 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Act”) with respect to the instant real estate as the tax base to the Defendant, based on the acquisition value of KRW 267,00,000,000.
On April 2, 2013, the Defendant deemed that the acquisition of the instant real estate does not fall under those subject to reduction or exemption of acquisition tax under the former Act, and imposed acquisition tax of KRW 6,643,490, and local education tax of KRW 610,940, and KRW 7,254,430 (including additional tax) on the Plaintiff.
(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, Gap evidence No. 1, Eul evidence No. 1, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion (1) contrary to the principle of trust protection, an associated asset management company received a reply from the Seoul Special Metropolitan City Treasury Tax Department to the effect that acquisition tax shall be reduced by 50% when it manages, operates, or disposes of the acquired securitization assets from a special purpose company even if the new law is applied from the Seoul Special Metropolitan City Treasury Tax Department, and that a limited liability company specialized in the primary securitization shall apply for reduction by 50% of acquisition tax, etc.