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(영문) 서울행정법원 2015.08.21 2015구합52555
취득세 및 등록세등 부과처분 취소
Text

1. The disposition in the separate sheet No. 1 issued by the Defendants against the Plaintiff shall be revoked.

2. The plaintiff's defendants.

Reasons

1. Details of the disposition;

A. A. A real estate investment trust contract, real estate acquisition, and acquisition tax reduction and exemption 1) is a trust business entity prescribed by the Plaintiff’s Capital Market and Financial Investment Services and Capital Markets Act. Around December 2010, a collective investment business entity is a collective investment business entity prescribed by the Act on Asset Management and Capital Markets and Financial Investment Services and Capital Markets (hereinafter “instant collective investment company”).

B) Between the instant collective investment company and the Plaintiff, the collective investment company should have the Plaintiff invest and manage the collective investment property trusted to the Plaintiff in accordance with the instructions of the instant collective investment company. Of the property, more than 100-50 of the property is invested and operated in real estate, and the beneficiary is less than 50 persons. The former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “former Financial Investment Services and Capital Markets Act”).

(1) Article 9(18)1, Article 9(19), Article 188, and Article 229 subparag. 2 of the Act on the Management of Real Estate Investment Trusts in the form of an investment trust under Article 9(18)1, Article 9(19), Article 18, and Article 229 subparag. 2

(1) The trust agreement to establish the instant trust agreement was concluded (hereinafter “instant trust agreement”).

2) However, prior to the instant trust agreement, the beneficiary certificates of the instant investment trust were already sold to the beneficiaries, and the instant collective investment company received the sales proceeds, and paid the principal of the trust as the sales proceeds to the Plaintiff on the day of the instant trust agreement.

3) On December 24, 2010, the Plaintiff borrowed KRW 74.3 billion from the principal of the trust and the lender that was paid out on December 24, 2010, etc., and the land and buildings thereon (hereinafter “the instant real estate”) on the Eunpyeong-gu Seoul, Eunpyeong-dong 396-1, 396-2, and 396-3 land and buildings thereon.

) The land and its ground buildings in Dongjak-gu Seoul Metropolitan Government (hereinafter referred to as “instant 2 real estate”)

(2) The following facts are established: (a) land and its ground buildings (hereinafter “third real estate of this case”) on Seongdong-gu Seoul Metropolitan Pilotage-dong 286, 286-1, 288; and (b) each of the above real estate.

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