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1. The portion of acquisition tax imposed by the Defendant against the Plaintiff on March 19, 2013, which was KRW 2,692,840, and local education tax.
Reasons
1. Details of the disposition;
A. On September 5, 201, the Plaintiff was a special purpose company established for the purpose of taking over and transferring securitization assets pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act, and the management, operation, and disposal of asset-backed securitization through an asset management company. On September 29, 201, the Plaintiff acquired securitization assets in KRW 72.7 billion, including loan claims secured by the Plaintiff’s bank, Bupyeong-gu A604 and 605 (hereinafter “instant real estate”).
B. On February 8, 2012, the Plaintiff participated directly in the auction procedure for the instant real estate in order to recover the above loan claims, and received the decision to permit the sale of the instant real estate as the purchaser, and paid in full the sale price on March 14, 2012.
C. On April 10, 2012, the Plaintiff reported to the Defendant the acquisition tax of KRW 9,200,000,000, the tax base of KRW 460,000, the total amount of KRW 50,000, the acquisition tax of KRW 9,200,000, the local education tax of KRW 920,000, and the special rural development tax of KRW 460,00,00, and paid the said amount.
The Defendant, on March 19, 2013, deemed that the acquisition of the instant real estate does not constitute acquisition tax reduction or exemption under Article 120(1)9 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; Act No. 11614, Jan. 1, 2013; hereinafter “new Act”); and that the acquisition of the instant real estate does not constitute acquisition tax reduction or exemption under Article 120(1)9 of the former Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Act”); thus, the Defendant imposed acquisition tax of KRW 11,892,840 (including additional tax of KRW 2,692,840), local education tax of KRW 1,097,280 (including additional tax of KRW 177,280), special agricultural and fishing villages tax of KRW 502,640 (including additional tax of KRW 42636,79
(hereinafter referred to as "disposition of this case"). [Grounds for recognition] The entry of Gap's 1, 4, and 5, and Eul's 1 through 7 (including relevant numbers; hereinafter the same shall apply), and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. The plaintiff's assertion.