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1. Acquisition tax assessed against the Plaintiff on July 30, 2014, KRW 70,401,60, KRW 3,520,080, and local education tax.
Reasons
1. Details of the disposition;
A. A. A real estate investment trust contract, acquisition of real estate, and reduction and exemption of acquisition tax, etc. is a trust business entity prescribed by the Plaintiff’s Capital Market and Financial Investment Services and Capital Markets Act. On February 2, 2012, it is a collective investment business entity prescribed by the Investment Trust and Capital Markets Act (hereinafter “instant collective investment company”).
B) Between the Plaintiff 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 collective investment company in this case. 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) subparag. 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) The Plaintiff’s trust principal, etc. paid on February 29, 2012, is the land and its ground building in Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, Seoul (hereinafter “instant real estate”).
(4) On February 1, 2012, the Plaintiff reported to the Defendant the acquisition tax, special tax for rural development, and local education tax (hereinafter collectively referred to as “acquisition tax, etc.”) on the instant real estate, prior to the amendment by Act No. 11614, Jan. 1, 2013 of the Restriction of Special Taxation Act.