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[1] Where the required factual elements for imposing a heavy registration tax set forth in Article 138 (1) 3 of the former Local Tax Act and Article 102 (2) of the Enforcement Decree of the Local Tax Act are satisfied, whether the application of the provisions may differ according to the consistency of such application with the legislative purpose of the foregoing Acts (negative)
[2] Where an investment bank assigned under a ""Contract Assignment Decision"" by the Financial Supervisory Commission (FSC) with the assets and liabilities of an insolvent financial institution whose head office is in Seoul moved its head office to that of the insolvent financial institution and subsequently completed a title transfer registration as to the land and building which were previously owned by the insolvent financial institution, such registration constitutes a registration of real estate acquired within five years from the establishment of a corporation in a large city.
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