1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

The reasoning of the judgment of this court, which cited the judgment of the court of first instance, shall be as follows: “former Act” in Section 3 of the Reasons for the Judgment of the court of first instance; “Act No. 135, Aug. 28, 2012” in Sections 6 through 7 shall be as “former Act”; “Act No. 12, Sept. 25, 2012”; “Article 12” in Chapter 8 shall be as “No. 12”; and “Act No. 12,” and “Act No. 12” shall be as “Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited, except for the addition of the judgment of the plaintiff to the argument that is particularly emphasized or newly raised in the trial

Article 120 (1) 9 of the former Act stating that acquisition tax shall be reduced or exempted even under the Plaintiff’s new assertion law, means that “real estate acquired by a special purpose company from an asset holder under subparagraph 2 of Article 2 of the Asset-Backed Securitization Act or from another special purpose company on or before December 31, 2012 in accordance with an asset-backed securitization plan registered pursuant to Article 3 of the same Act shall be reduced by 50% of acquisition tax.” The term “acquisition” under the above provision does not mean that “acquisition by a special purpose company directly succeeds from an asset holder or another special purpose company (hereinafter referred to as an “asset holder, etc.”)” and “acquisition by the asset-backed securitization plan in the course of management, operation, or management of the asset acquired from an asset holder, etc.” should be interpreted to mean that “the process of management, operation, or management in accordance with an asset-backed securitization plan” includes cases where a special purpose company takes over a debt secured by the asset holder, etc. and takes

Furthermore, according to the opinion of the special purpose company for acquisition tax reduction(No. 16) of the Ministry of Security and Public Administration and the fact-finding inquiry reply(No. 17) of the Ministry of Government Legislation, the old law was prescribed.