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All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
The grounds of appeal are examined.
Article 105(1) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides that “The acquisition tax shall be imposed on 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, condominium membership rights, or membership rights to use athletic facilities complex.” Article 110 Subparag. 1(a) of the same Act provides that “The acquisition tax shall not be imposed on a person who has acquired any trust property through a trust (limited to a trust registered under the Trust Act with a trust registration accompanied by a trust registration) and transfers the trust
Real estate acquisition tax is not imposed by the purchaser of real estate in the form of the distribution tax that assumes the fact of the transfer of goods and recognizes and imposes the ability to pay taxes.
The term "acquisition of real estate" under Article 105 (1) of the former Local Tax Act includes all cases of acquisition of real estate by taking over the registration of ownership transfer, regardless of whether a real estate acquisitor acquires ownership of a complete substance, except in extenuating circumstances
(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, if a sales guarantee company entered into a trust contract for the guarantee of the sale of housing and received the land as a trust property from the truster on the ground thereof, it constitutes “acquisition of real estate” under Article 105(1) of the former Local Tax Act.
Afterward, the sale of housing is to be executed by the buyer.