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The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The grounds of appeal are examined.
1. Article 105(1) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides that “The acquisition tax shall be imposed on a person who has acquired real estate, a vehicle, mechanical equipment, standing timber, aircraft, ships, mining rights, fishing rights, golf membership rights, riding club membership rights, condominium membership rights, or sports complex membership rights,” and Article 110 Subparag. 1(a) of the same Act provides that “The acquisition tax shall not be imposed on a person who has acquired the trust property through a trust (limited to a trust registered under the Trust Act and accompanied by a trust registration) and transfers the trust property from the truster to the trustee.”
Real estate acquisition tax is not imposed by the purchaser of real estate in the form of the distribution tax that assumes the fact of the transfer of goods and recognizes and imposes the ability to pay taxes.
The term "acquisition of real estate" under Article 105 (1) of the former Local Tax Act includes all cases of acquisition of real estate by taking over the registration of ownership transfer, regardless of whether a real estate acquisitor acquires ownership of a complete substance, except in extenuating circumstances
(see, e.g., Supreme Court Decision 2005Du9491, Apr. 12, 2007). Article 110 Subparag. 1(a) of the former Local Tax Act provides that acquisition tax shall not be imposed on the premise that the trustee, due to trust under the Trust Act, takes over real estate, which is a trust property, and constitutes “acquisition” under Article 105(1).
If a sale guarantee company concludes a trust contract with a truster for the guarantee of sale of housing and receives the land as a trust property from a truster for this reason, it constitutes "acquisition of real estate" under Article 105 (1) of the former Local Tax Act.
Since then, as a guarantee accident occurs, the sale guarantee company.