취득세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On April 22, 2004, the Plaintiff is a non-profit corporation established with the purpose of religious activities by making 930 persons from the Songsung-gun, Yangyang-gun, Gyeonggi-do as its main office.
B. On July 29, 2011 and September 28, 2011, the Plaintiff acquired the 567-1, 992 square meters and the 193.06 square meters of the building on the ground that the Plaintiff acquired the instant real estate for the purpose of directly using it for religious activities (hereinafter “instant real estate”), and filed an application for the reduction of and exemption from local education taxes on the ground that the acquisition of the instant real estate was acquired for the purpose of directly using it for the business for religious activities. The Defendant exempted the acquisition tax on the instant real estate, special rural development tax on the said premise, and local education tax pursuant to the main sentence of Article 50(1) of the Restriction of Special Local Taxation Act.
C. On June 2, 2016, the Defendant investigated the current status of the use of the instant real estate through a public official under his/her control, and on August 3, 2016, on the ground that the Plaintiff did not directly use the instant real estate for the purpose of religious activities by using the instant real estate as a volunteer’s accommodation, on August 3, 2016, the Defendant imposed an imposition and collection (including additional taxes; hereinafter referred to as “instant disposition”) on the Plaintiff regarding the instant real estate, including acquisition tax of KRW 4,218,250, local education tax of KRW 335,940, special rural development tax of KRW 241,030, acquisition tax of the land, KRW 1,828,050, local education tax of KRW 145,420, and special rural development
On September 7, 2016, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s appeal on September 26, 2017.
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 6, 14, 15 (including each number; hereinafter the same shall apply), Eul evidence Nos. 2, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion extends the scope of traditional worship of the existing religious organizations of the new religious society, thereby training for the entire life to become a worship.