The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Article 7(1) of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014) provides that “The acquisition tax shall be imposed on a person who has acquired real estate, a vehicle, mechanical equipment, standing timber, aircraft, ships, mining rights, fishing rights, golf membership rights, riding club membership rights, condominium membership rights, or membership rights to use athletic facilities complex.” Article 9(3)1 of the same Act provides that “The acquisition tax shall be imposed on a person who has acquired a trust property through a trust (limited to a trust registered with a trust under the Trust Act and accompanied by a registration of a trust), and it shall not be imposed acquisition tax

(1) Article 105(1) and Article 110 subparag. 1(a) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same purport is also the same; hereinafter the same is also referred to as the “Local Tax Act” based on the provisions of the former Local Tax Act after the whole amendment). Real estate acquisition tax is a kind of distribution tax, based on which the fact that the transfer of goods is a transfer of goods, and on which the purchaser of the real estate recognizes and imposes a tax-bearing capacity, it does not include the acquisition of the real estate by taking advantage of the profits gained by the purchaser of the real estate through the use and profit-making of the real estate. As such, the “real estate acquisition” under Article 7(1) of the

(see, e.g., Supreme Court Decision 2005Du9491, Apr. 12, 2007). Article 9(3)1 of the 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 7(1).

Therefore, the sale guarantee company concludes a trust contract for the house sale guarantee and land of trust property from the truster on the ground of this.