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1. The Defendant’s KRW 186,132,750 as well as 5% per annum from May 23, 2014 to September 26, 2014, respectively, to the Plaintiff.
Reasons
1. Basic facts
A. On November 13, 2008, Yangyang Distribution Co., Ltd. entered into a real estate sale management trust contract with the first priority beneficiary Korea Savings Bank Co., Ltd. and Yong-Nam Mutual Savings Bank Co., Ltd. with respect to the building of 623 7095 m2.1 m2 and its ground (hereinafter the real estate of this case) with the Daol Trust Co., Ltd. and completed its registration.
On April 30, 2013, Korea Savings Bank Co., Ltd. was declared bankrupt in Seoul Central District Court 2013Hahap47, and the plaintiff was appointed as trustee in bankruptcy on the same day.
(hereinafter) In the name of the corporation, the part of the corporation is omitted, and the Korea Savings Bank and the plaintiff are not divided and the plaintiff is not divided). (B)
On June 30, 2011, the Plaintiff and Yong-Nam Savings Bank concluded a sales contract to jointly purchase the instant real estate amounting to KRW 21.388 billion between the Multilateral Trust and the Multilateral Trust, claiming a public sale of the instant real estate on the Multilateral Trust because they were unable to receive a loan.
The Plaintiff’s share in purchase was KRW 16,922,175,449/21.38,400,00 for the purchase price, and KRW 16,922,159,200 for the purchase price.
(The shares of the Youngnam Savings Bank shall be KRW 4,461,824,551, and KRW 4,461,840,800,00 for the purchase price). The Plaintiff and the Youngnam Savings Bank shall pay the purchase price to the Multiol Trust at that time and complete the registration of ownership transfer.
C. According to Article 11(1)4 of the former Local Tax Act (Act No. 10469), where real estate, a trust property under the Trust Act, is transferred from a trustee to a beneficiary, acquisition tax shall be 30/1,000 of the tax base (the value at the time of acquisition; hereinafter the same shall apply). According to Article 11(1)7 of the same Act, acquisition tax shall be 40/1,00 of the tax base in the case of acquisition of real estate other than farmland due to inheritance, etc., original acquisition, acquisition due to the division of common property, combination property, and total property.