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1. Acquisition tax on May 11, 2015, indicated in the “tax amount imposed” column in the attached Form of imposition disposition sheet against the Plaintiff.
Reasons
1. Details of the disposition;
A. On April 13, 2012, the Plaintiff concluded a real estate purchase agent service contract with a company established for the purpose of concluding an insurance reinsurance contract, receiving premiums under the said contract, paying insurance proceeds, and using assets for this purpose.
B. Pursuant to the above contract, from April 2012 to July 2012, 2012, Live Partners concluded a real estate disposal trust agreement (hereinafter “instant trust agreement”) with the owner of each real estate indicated in the “taxable Engineering (hereinafter collectively referred to as “Decree Engineering”), the owner of each real estate, including A, B, C, D, E, F, G, H (I), J (K), and the Korea Land Trust Co., Ltd. (hereinafter “Korea Land Trust (hereinafter referred to as “Korea Land Trust”), each of the above real estate owners, including zero engineering, including zero engineering, concluded a real estate disposal trust agreement with the owner of each real estate as “trustee,” “trustee,” “beneficiary,” and “beneficiary,” respectively, and completed the registration of the trust with respect to each of the said real estate.
C. The parties to each of the instant trust deeds entered into a contract to change the beneficiary of the instant real estate from EB partnership to the Plaintiff during the period from September 2012 to January 2013. From October 2012 to February 2013, the beneficiaries entered in the trust ledger were changed to the Plaintiff.
From December 3, 2012 to September 11, 2013, the Plaintiff received the ownership of each of the instant real estate from the land trust from the Korea Land Trust, and applied the tax rate of 3% under the main sentence of Article 11(1)4 of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter the same shall apply) (hereinafter referred to as “instant provision”), and reported acquisition tax, local education tax, and additional tax (hereinafter referred to as “total acquisition tax, etc.”) to KRW 1,193,364,90,00.
E. The Defendant, May 11, 2015, shall be the Plaintiff and the instant case.