All appeals are dismissed.

The costs of appeal are assessed against the Defendants. The supplementary intervenor is assessed against the Defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

Whether it is subject to acquisition tax;

A. Article 105(1) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides that “acquisition tax shall be imposed on the instant trusted land by 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, or sports complex membership rights,” and Article 110 Subparag. 1(a) of the same Act provides that “The acquisition tax shall not be imposed on a person who has acquired a trust property through a trust (limited to a trust under the Trust Act and accompanied by a trust registration) and transfers the trust property from a truster to a trustee.”

Real estate acquisition tax is a kind of distribution tax that assumes the fact that the real estate is the transfer of goods and imposes the tax-bearing capacity on the basis of the fact that it is the transfer of goods. Since the purchaser of the real estate does not impose the profit gained by using and disposing of the real estate, the "real estate acquisition" under Article 105 (1) of the former Local Tax Act includes all cases of the acquisition of real estate in the form of transfer of ownership, regardless of whether the purchaser of the real estate actually

(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, the sale guarantee company concludes a trust contract for the house sale guarantee and land as trust property from the truster for this reason.