beta
Text
1. Acquisition tax, 95,041,090 won, local education tax 9,504,100 won, and special rural development tax imposed by the Defendant against the Plaintiff on May 11, 2016.
Reasons
1. Details of the disposition;
A. The Plaintiff’s acquisition of the instant land and reduction or exemption of acquisition tax, etc., on December 16, 2015, as a religious organization.
1. Each land listed in the list (hereinafter referred to as “land 1” and “land 2” shall be purchased by the sequence of each land listed in paragraphs (1) and (2), and the registration of ownership transfer shall be completed on the same day.
2) On December 16, 2015, the Plaintiff reported a contract for real estate transactions to the Defendant along with a sales contract attached, and at the same time, the tax base of land No. 1 is KRW 2,376,027,403, as well as acquisition tax, local education tax, and special rural development tax (hereinafter collectively referred to as “acquisition tax, etc.”).
(2) The former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same shall apply) upon reporting the report.
(B) Based on Article 50(1) of the former Restriction of Special Local Taxation Act, an application for reduction or exemption of acquisition tax, etc. was filed, and the tax base of land 2 was KRW 631,416,597, and the acquisition tax, etc. was filed, based on Article 20 Subparag. 1 of the former Restriction of Special Local Taxation Act, and was reduced or exempted. B. The Plaintiff of the instant land trust between B and B on December 24, 2015, the truster, B, and beneficiary corporation C (hereinafter “foreign company”).
In order to secure the Plaintiff’s obligation to Nonparty Company, the instant land is entrusted (hereinafter “instant trust”) as follows.
(1) The purpose of this trust is to preserve and manage the trusted real estate and dispose of, liquidate and liquidate the trusted real estate when the trustee fails to perform his/her obligations or her responsibilities, in order to ensure the management of the ownership of the trusted real estate and the performance of obligations or responsibilities owed by the truster. Article 8 (Preservation and Management, etc. of Trust Real Estate)