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1. Of the instant lawsuit, the part concerning the claim of the limited liability company specializing in the next securitization is dismissed.
2...
Reasons
1. Details of the disposition;
가. 원고 주식회사 하나자산신탁(이하 ‘원고 하나자산신탁’이라 한다)은 부동산신탁업 등을 영위하는 회사로 2014. 1. 1. 이전에 주식회사 힉스서서울충전소와 사이에 고양시 일산서구 덕이동 1184-6외 1필지의 토지 및 위 덕이동 1184-6 소재 건물(이하 위 각 토지 및 건물을 통틀어 ‘이 사건 신탁재산’이라 한다)에 관하여 신탁법에 따른 부동산신탁계약(이하 ‘이 사건 신탁계약’이라 한다)을 체결하고, 이 사건 신탁재산에 관한 신탁등기를 마쳤다.
B. The Plaintiff U.S. Specialized Co., Ltd. is the first beneficiary of the instant trust property (a person entitled to preferentially receive the principal and interest within the scope of the remaining amount obtained by subtracting the disposal costs, trust fees, etc. from the proceeds from the sale of trust property, trust fees, etc. from the proceeds of the trust property) from the company established for the purpose of acquiring or transferring claims, security
C. Pursuant to Article 107(1)3 of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”) (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”), the Defendant imposed property tax on the Plaintiff, a trustee of the instant trust property, KRW 516,60, local resource and facility tax, KRW 396,40, local education tax, KRW 103,330, and KRW 6,894, KRW 710, local education tax, KRW 1,378,940, and KRW 940, respectively, on September 5, 2014.
(hereinafter referred to as “each of the instant dispositions,” including the above property tax, local resource and facility tax, and the imposition of local education tax, etc.
2. Of the instant lawsuit, the Plaintiff UP case is a limited liability company specializing in securitization in determining the legitimacy of the claim part of the Plaintiff UPK specialized in securitization.