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The judgment below
The part against the plaintiff is reversed, and that part of the case is remanded to the Gwangju High Court.
The defendants are the defendants.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. As to the Defendants’ grounds of appeal, Article 105(1) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides, “acquisition tax shall be imposed on a person who has acquired real estate, vehicle, machinery, equipment, standing trees, aircraft, ships, mining rights, fishing rights, golf membership rights, riding club membership rights, condominium membership rights, or sports complex membership rights,” and Article 110 Subparag. 1(a) of the same Act provides, “The acquisition tax shall not be imposed on a person who has acquired a trust property through a trust (limited to a trust under the Trust Act and accompanied by a trust registration) and transfers the trust property from a truster to a trustee”
Real estate acquisition tax does not include the acquisition of real estate in the form of transfer of ownership, regardless of whether the purchaser of real estate actually acquires ownership or not, regardless of whether the purchaser of real estate has actually acquired ownership or not, in the form of transfer of ownership, because of the kind of distribution tax, which is a kind of distribution tax that assumes the fact that the acquisition tax is the transfer of goods and recognizes and imposes the tax-bearing capacity.
(see, e.g., Supreme Court Decision 2005Du9491, Apr. 12, 2007). Article 110 Subparag. 1(a) of the former Local Tax Act provides that acquisition tax shall not be imposed on the premise that the trustee, due to trust under the Trust Act, takes over real estate, which is a trust property, and constitutes “acquisition” under Article 105(1).
Therefore, it is the trust property according to the trust contract that the sale guarantee company concludes a trust contract for the house sale guarantee and takes the land as trust property from the truster for this reason.