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(영문) 서울행정법원 2016.03.04 2015구합78359
재산세등부과처분취소
Text

1. The plaintiff shall dismiss the lawsuit of this case against the limited liability company specializing in the second half-day securitization of young children.

2. The plaintiff.

Reasons

1. On September 14, 2015, the Defendant imposed a total of 34,810,310 won, including property tax, etc. on the trusted property on or before January 1, 2014 by Plaintiff K non-Real Estate Trust Co., Ltd. (hereinafter “K non-Real Estate Trust”).

(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, entry of Gap evidence No. 1 (including provisional number; hereinafter the same shall apply), the purport of the whole pleadings.

2. Whether the lawsuit of this case by the Plaintiff, a limited liability company specializing in securitization at the 20th century, is legitimate, and the Plaintiff’s child holds preferential rights to benefit under the trust agreement concluded by the Plaintiff’s KB real estate trust and the loans secured by preferential rights to benefit is not disputed between the parties.

However, although the Plaintiff’s infant is likely to suffer disadvantage in recovering the claim as a result of the instant disposition, it is difficult to view that the Plaintiff’s infant, who is not the other party to the instant disposition, has a legal interest in seeking the cancellation of the instant disposition.

Therefore, the instant lawsuit by the Plaintiff’s infant is unlawful.

3. The Plaintiff asserts as to the lawfulness of the instant disposition that: (a) for twenty (20) years prior to the amendment of the Local Tax Act to January 1, 2014, there was no change from a truster to a trustee; and (b) even if a trust contract was concluded prior to the amendment of Article 107(1)3 of the Local Tax Act, the retroactive application is contrary to the principle of trust protection.

However, Articles 1 and 17(1) of the Addenda to the Local Tax Act (hereinafter “instant Addenda provision”) provide that if a property tax liability becomes effective prior to the enforcement of the amended Local Tax Act (Enforcement January 1, 2014), the previous provisions shall apply, and the said Local Tax Act has already been imposed prior to the enforcement of the Local Tax Act.

(1) have become final and conclusive.

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