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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:
The 5th 2nd 6th kings are as follows:
Article 107(1) of the former Local Tax Act (amended by Act No. 14567, Feb. 8, 2017) explicitly provides that "in the case of trust property registered under the name of a trustee pursuant to the Trust Act," the trustee is "a person who actually owns the property as of the property tax base date" and is liable to pay property tax.
In light of the legal principles that if the registration of ownership transfer of a real estate has been completed in the future in accordance with a trust contract under the Trust Act, the trustee has a complete ownership in the trust property, it is reasonable to understand that Article 107(2)5 of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014) that stipulates a person liable to pay property tax on the trust property as a truster is an exceptional case (see, e.g., Constitutional Court Order 2015HunBa127, 185, 241, 241, 308, 345, 346, 347, 347, 348, 350, 351 (combined)) of the former Local Tax Act (amended by Act No. 12153, Feb. 25, 2016) is a person liable to pay property tax on the trust property.
In addition, even if a trustee under a trust contract or a trust law bears certain duties or is subject to restrictions in exercising the authority regarding the trust property in relation to the truster, such circumstance alone is difficult to view that the truster is in a position to dispose of, or manage and operate the trust property in fact. Therefore, the transfer of the truster’s status does not constitute “acquisition of real estate” subject to the imposition of acquisition tax. Therefore, the new truster cannot be deemed to have actually acquired the trust property.
Article 7. of the Local Tax Act newly established on December 29, 2015