취득세등부과처분취소
1. On July 5, 2014, the Plaintiffs claim and cause of the claim, among the lawsuits against Plaintiff KF real estate trust companies.
1. Details of the disposition;
A. On November 10, 2010, Plaintiff KF Real Estate Trust Co., Ltd. (hereinafter “Plaintiff K”) concluded a real estate trust agreement (hereinafter “instant trust agreement”) under the Trust Act with respect to the property of this case with a company engaging in real estate trust business (hereinafter “instant trust property”), and completed the trust registration with respect to the instant trust property. < Amended by Act No. 708-23, Nov. 10, 2010; Act No. 708-24, Mar. 24, 708-26; Act No. 777-6 land in the same Ri, 77-14 land in the same Ri, and 708-26 ground building in the same Ri (hereinafter “instant trust property”).
B. The Plaintiff U2BC specialized in the first-class securitization is the first beneficiary under the instant trust agreement, established with the aim of acquiring or transferring claims, security rights, and other property rights (a person entitled to receive preferential payment of the principal and interest within the scope of the remaining amount obtained by subtracting the disposal costs, trust fees, etc. from the proceeds from the sale of trust property from the proceeds of trust property).
C. Pursuant to Article 107(1)3 of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”) (amended by Act No. 12153, Jul. 5, 2014; hereinafter “former Local Tax Act”), the Defendant imposed KRW 393,750 of the property tax on the instant trust property, the trustee of the instant trust property, and local education tax, KRW 78,750 of the local education tax, and local education tax (hereinafter “disposition of this case”), and KRW 1,176,170 of the property tax on the land in September 4, 2014, and KRW 235,230 of the local education tax, which were the trustee of the instant trust property (hereinafter “former Act”).
hereinafter referred to as "the case"
9.4.Written Disposition
(i) [In the absence of dispute over the basis of recognition, entry of Gap's 1, 2, Eul's 1 to 4, and the purport of the whole pleadings.
2. The person liable to pay property tax on the plaintiffs' alleged trust property is the person liable to pay property tax on trust property for about 20 years after it was newly established on December 27, 1993.