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1. Acquisition tax of KRW 77,112,00, local education tax of KRW 7,171,200, and special rural development tax of KRW 3,855, which the Defendant paid to the Plaintiff on July 16, 2013.
Reasons
1. Details of the disposition;
A. On June 11, 2010, the Plaintiff is a special purpose company established pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act. 2) On June 28, 2010, the Plaintiff acquired securitization assets including the land of 845-8, 845-11, and 845-19 (hereinafter “first real estate”) in the Gyeonghae-si, Gannam-si, Inc., the asset holder, and the land of 261-4 and its ground, 261-11, 261-12, 261-15, 261-15, and 261-27, 267-4 (hereinafter “second real estate”). The Plaintiff acquired the instant real estate by transfer the securitization assets including the instant loan claims secured by the instant real estate title 1.
B. 1) In the auction procedure for real estate No. 1, which was proceeding to this court, the Plaintiff participated directly in the bidding to recover the above loan claim, and obtained a decision to permit the sale to the highest bidder on December 30, 201, and paid all the proceeds on February 9, 201. 2) On February 9, 2011, the Plaintiff reported and paid the acquisition tax of KRW 2,700,000 to the Defendant on February 9, 201 with the tax base of KRW 120(1)12 and Article 119(1)13 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Oct. 27, 2010; hereinafter the same) as the acquisition tax of KRW 50,00,000,000,00 local education tax, and KRW 500,000,000,00 local education tax.
C. 1) In the auction procedure for real estate No. 2 in progress in this Court, the Plaintiff directly participated in the bidding to recover the above loan claim, and received the decision to permit the sale from the highest bidder on December 13, 201, and paid the sale price on January 30, 2012. 2) On January 30, 2012, the Plaintiff: (a) on January 30, 2012, based on the acquisition price of real estate No. 2 in this case as the tax base of KRW 3,119,026,864, Article 120(1)12 and 2 of the former Restriction of Special Taxation Act.