A. The Plaintiff is an organization with the aim of cultivating sublime spirit as the descendants of Category B 10, who are the descendants of Category C, and driving a boat, and managing and preserving the literature, and is the co-ownership of the land listed in the attached Table 1, and is the owner of a wooden room constructed on the ground of the above land (hereinafter “instant wooden room”).

B. The Defendant: (a) deemed that each of the instant real estate constitutes “real estate used by an organization for religious and religious purposes” subject to non-taxation or exemption from property tax under Article 186 of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) and Article 50(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; hereinafter the same) with respect to each of the instant real estate as “real estate used by an organization for religious and religious purposes; and (b) did not impose local education tax on the Plaintiff on March 14, 2014, when the Busan Metropolitan City Maritime Affairs and Daegu Office received a comprehensive audit on a regular basis around April 2013.

(hereinafter “each disposition of this case”). 【The ground for recognition of this case’s existence of no dispute, Gap’s evidence of subparagraphs 1 through 4 (including number number; hereinafter the same shall apply), Eul’s evidence of subparagraphs 1 through 16, and the purport of the whole pleadings.

2. The plaintiff's assertion

A. Article 186 of the former Local Tax Act, which provides that "non-taxable business operators prescribed by Presidential Decree with the purpose of religious, academic, academic, academic, art and other public services," such as property tax, shall be deleted by the full amendment of the Local Tax Act.