취득세 등 부과처분 취소 청구의 소
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
Article 105(1) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides that “The acquisition tax shall be imposed on a person who has acquired real estate, vehicles, mechanical equipment, standing trees, aircraft, ships, mining rights, fishing rights, golf membership rights, riding club membership rights, condominium membership rights, condominium membership rights, or membership rights to use athletic facilities complex.” Article 110 Subparag. 1(a) of the same Act provides that “The acquisition tax shall not be imposed on a person who has acquired any trust property through a trust (limited to a trust registered under the Trust Act with a trust registration accompanied by a trust registration) and transfers the trust
Real estate acquisition tax does not include the acquisition of real estate in the form of transfer of ownership, regardless of whether the purchaser of real estate actually acquires ownership or not, regardless of whether the purchaser of real estate has actually acquired ownership or not, in the form of transfer of ownership, because of the kind of distribution tax, which is a kind of distribution tax that assumes the fact that the acquisition tax is the transfer of goods and recognizes and imposes the tax-bearing capacity.
(see, e.g., Supreme Court Decision 2005Du9491, Apr. 12, 2007). Article 110 Subparag. 1(a) of the former Local Tax Act provides that acquisition tax shall not be imposed on the premise that the trustee, due to trust under the Trust Act, takes over real estate, which is a trust property, and constitutes “acquisition” under Article 105(1).
Therefore, if a sales guarantee company entered into a trust contract for the guarantee of the sale of housing and received the land, which is a trust property, from the truster, it constitutes a "acquisition of real estate" under Article 105 (1) of the former Local Tax Act, and thereafter, refund the sale price to the buyer or trust real estate due to the performance of the guarantee of the sale of housing.