1. The part of the judgment of the first instance against the plaintiff shall be revoked.

2. Acquisition tax imposed on the Plaintiff on March 19, 2013 by the Defendant on the Plaintiff.

In the first instance court on March 19, 2013, the Plaintiff sought revocation of the imposition of acquisition tax of KRW 11,892,840, local education tax of KRW 1,097,280, and special rural development tax of KRW 502,640, respectively (including additional taxes), and the court of first instance revoked the imposition of KRW 2,692,840, among acquisition tax of KRW 11,892,840, and the local education tax of KRW 1,097,280, and additional tax of KRW 177,280, and special rural development tax of KRW 502,640, and dismissed the remainder of the claim.

Therefore, since only the plaintiff has lodged an appeal against the losing part, the scope of the judgment of this court is limited to the claim for revocation of each disposition of imposition of 460,00 won of the principal tax of 11,892,840 won of the acquisition tax, which is the part against the plaintiff, and the local education tax of 1,097,280 won of the principal tax of 920,000 won, and special rural development tax of 502,640 won of the principal tax.

The reasons for the judgment of this court, which partially accepted the judgment of the court of first instance, are as stated in the reasons for the judgment of the court of first instance, except for the addition of the judgment of the court of first instance as to the plaintiff's argument, since the part of the judgment of the court of first instance from 6th to 16th and from 12th to 14th and from 14th and from 14th and from 14th, the part of the judgment of the court of first instance shall be deleted, and the part of the judgment of the court of first instance from 6th to 9th and from 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 6th 7, 2010, which is amended by Act No. 11614, Jan. 14, 2013>

(1) Articles 120(1)12 and 119(1)13 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010) as to whether acquisition tax has been reduced or exempted pursuant to the interpretation of Article 120(1)9 of the same Act (hereinafter “former Act”).

A special purpose company shall take over securitization assets from the originator or other special purpose company in accordance with an asset-backed securitization plan, or manage, operate, or operate the transferred securitization assets.