Whether title trust constitutes a trust under Article 110 (1) 4 of the Local Tax Act

Since the "trust" under Article 110 (1) 4 of the Local Tax Act is limited to a trust under the Trust Act, if the plaintiff's trust against the non-party Gap was transferred to the plaintiff, who is the truster, as long as the trust against the non-party Gap is a title trust, it will be subject to taxation of acquisition tax.

Article 110 of the Local Tax Act

Plaintiff

The head of Seongbuk-gu

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

(1) On December 31, 1971, the Plaintiff confirmed that the Defendant’s disposition imposing KRW 47,560 on the Plaintiff as acquisition tax is invalid.

(2) The defendant is seeking a judgment that the plaintiff shall return the amount of 47,560 won and the amount at the rate of 5 percent per annum from February 1, 1972 to the date of full payment, and a provisional execution as to paragraph (2).

In full view of the purport of the pleading in the statement No. 1-2 of the evidence No. 1 of Seongbuk-gu Seoul (Land Number omitted) and the purport of the pleading, the fact that the defendant imposed a tax amount of KRW 47,560 on the plaintiff as acquisition tax on December 31, 1971 is without dispute between the parties, and that the disposition of imposition was made on the plaintiff in full view of the purport of the pleading in the statement No. 1-2 of the evidence No. 1-2 of the evidence No. 1 of the establishment without dispute, it can be seen that the plaintiff, on December 16, 1971, completed the registration of transfer of ownership on the real estate of KRW 19,65 of the 19th unit of the 19th unit of the

On August 2, 1963, the plaintiff originally owned by the plaintiff, and on the convenience that the non-party was offered as a security in obtaining a loan from the original domicile, and the land among them was registered in title, and the registration of ownership transfer was completed, and thereafter the above trust contract was terminated. The plaintiff failed to comply with the procedure for the registration of ownership transfer, and thereby made a registration of ownership transfer on December 16, 1971 by filing a civil lawsuit and winning a favorable decision. Thus, the plaintiff asserts that the imposition of acquisition tax is an invalid disposition in violation of Article 110 subparagraph 4 of the Local Tax Act.

However, Article 110 subparag. 4 of the Local Tax Act provides that acquisition tax shall not be imposed on the case where the trust property is transferred from the trustee to the truster or his heir due to the termination or cancellation of the trust. Here, the trust referred to in this context is limited to a trust under the Trust Act, and it is deemed to be excluded from the subject of taxation of acquisition tax of real estate. However, since the trust of the non-party asserted by the plaintiff against the non-party is obvious by its assertion that the trust of the non-party is not a trust under the Trust Act, it is not a trust under the trust,

Thus, the plaintiff's claim of the principal lawsuit under the premise that the disposition of this case is null and void in violation of Article 110 subparagraph 4 of the Local Tax Act shall be dismissed, and the costs of lawsuit shall be borne by the plaintiff who has lost, and it is so decided as per Disposition.

Judges Yong-Ank, Myun (Presiding Judge)