Therefore, only the Plaintiff filed an appeal, and the court of first instance rejected the Plaintiff’s appeal regarding the claim for revocation of the disposition of imposition, such as the property tax, urban planning tax, common facilities tax, and local education tax (hereinafter “property tax, etc.”) in 209 and 2010 among the dispositions of imposition stated in attached Form 2, and the Plaintiff’s appeal regarding the claim for revocation of the disposition of imposition, such as the property tax, etc. in 201 or 2013 was partially accepted.

Therefore, only the defendant filed an appeal, and the Supreme Court reversed and remanded the part against the defendant in the judgment before remanding.

Therefore, the scope of the trial after remand is limited to the claim for revocation of the disposition, such as the property tax in the year 201 or 2013 among the dispositions in the attached Form 2.

2. Details of the disposition;

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. As to each of the instant real estate, the Defendant: (a) deemed that 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, 201; 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) and thus, is exempt from property tax; and (b) did not impose tax thereon.