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(영문) 서울행정법원 2015.09.03 2015구합60082
취득세등부과처분취소
Text

1. Acquisition tax of the Defendant on January 15, 2015, 4,785,045,840 won, local education tax of 448,523,090 won, and special rural development tax of 239.

Reasons

1. Details of the disposition;

A. On May 30, 201, the Plaintiff: (a) established an investment trust falling under a collective investment scheme under the former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013) (hereinafter “former Financial Investment Services and Capital Markets Act”); and (b) established an investment trust falling under a collective investment scheme under the name of “Bo deposit road map, Symbook, Real Estate Investment Trust 29” (hereinafter “former Financial Investment Services and Capital Markets Act”); and (c) the Plaintiff, a trust business entity, acquired and disposed of assets for investment in accordance with the instructions of the collective investment business entity of this case while keeping and managing the investment trust property; (d) acquired real estate as its main assets for investment (at least 60% of the total assets of an investment trust); and (e) concluded a trust agreement with a collective investment business entity that shall issue beneficiary certificates only through private placement.

(hereinafter the above trust deed is referred to as the “instant trust deed,” and the above investment trust is referred to as the “instant investment trust”). B.

The instant collective investment business entity issued and sold beneficiary certificates of the instant investment trust before the instant trust agreement. At the time of the conclusion of the instant trust agreement, the sales proceeds were paid to the Plaintiff as the trust principal.

C. On May 31, 201, the Plaintiff acquired 249,845,753,234 won, among the instant investment trust property, land and its ground buildings located in Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter “instant real estate”).

The Plaintiff’s real estate in this case around that time is “collective investment property of a real estate fund under the former Capital Markets Act,” which is stipulated in Article 120(4)2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”).

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