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1. The lawsuit of this case shall be dismissed by the plaintiff U.S. Ethyp Ethyp.
2. The Plaintiff’s non-real estate trust.
Reasons
1. Details of the disposition;
A. On July 31, 2007, Plaintiff K non-real estate trust company (hereinafter “Plaintiff K”) entered into a real estate security trust agreement (hereinafter “instant trust agreement”) with Landong-si 211 square meters and three parcels outside of 939 square meters, Namyang-si, Namyang-si, Namyang-si, 191 square meters and nine parcels outside 191 square meters, around February 201, with respect to each real estate (hereinafter “instant trust agreement”) around 187-1, 306 square meters and 15 parcels outside 187-1, 306 square meters and around February 201, each real estate security trust agreement (hereinafter “instant trust agreement”). Around that time, each real estate (hereinafter “instant trust agreement”) was concluded with respect to each real estate (hereinafter “instant trust agreement”).
B. The Plaintiff UBD Co., Ltd. (hereinafter “Plaintiff UBD”) is a company established for the purpose of securitization of non-performing loans, etc. of financial institutions or collecting the above claims, and is holding preferential rights and secured claims under the instant trust agreement by transfer.
C. In accordance with Article 107(1)3 of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “amended Act”); Article 107(1)3 of the former Local Tax Act, the Defendant imposed property tax (land) 141,794,720, local education tax (16,681,730, on September 2, 2014; hereinafter “former Local Tax Act”) on Plaintiff K, the trustee of the instant trust property, on September 2, 2014.
(hereinafter “Disposition in this case”). [Grounds for recognition] A] without dispute, entry in Gap’s 1 through 3 (including branch numbers), Eul’s 1 and 2, and the purport of the whole pleadings.
2. Since the provisions of the Local Tax Act stipulating the person liable to pay property tax on the plaintiffs' alleged trust property as a truster for about 20 years since the new establishment of December 27, 1993, there was no change from the truster to the trustee, so the trust contract was concluded before the amendment was enforced.