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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On March 8, 2011, the Plaintiff was a special purpose company established pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act, and acquired, on March 29, 201, securitization assets in KRW 1,28.2 billion, including loan claims secured by an asset holder’s credit on a monthly 437 et al. (hereinafter “instant real estate”).
B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate and won the instant real estate at the auction on March 5, 2012, and paid the sales price on May 16, 2012.
C. On June 7, 2012, the Plaintiff reported and paid 9,000,000 won for acquisition tax, local education tax, 900,000 won for special rural development tax, and 450,000 won for special rural development tax, calculated by reducing and exempting the tax amount of 50/100 as the tax base for the instant real estate.
On April 11, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate was not subject to acquisition tax reduction or exemption under Article 120(1)9 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; (b) was amended by Act No. 11614, Jan. 1, 2013; (c) was not subject to acquisition tax reduction or exemption under Article 120(1)9 of the former Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “new Act”); and (d) imposed acquisition tax on the Plaintiff on the Plaintiff on the aggregate of KRW 11,539,80, local education tax, KRW 1,063,980, KRW 486,90, KRW 13,090,70 (including penalty tax).
(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, Gap evidence No. 1, Eul evidence No. 1, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Article 120(1)9 of the New Act on the Claim for Reduction and Exemption of Acquisition Tax pursuant to the interpretation of Article 120(1)9 of the Plaintiff’s Claim No. 1, does not apply only to directly succeeding or acquiring real estate from an originator or a special purpose company, but also to the auction for collection of claims by acquiring a claim secured by real estate from the originator.