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(영문) 수원지방법원 2015.11.04 2015구합395

지방세부과처분 취소 등

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is a juristic person established for the purpose of owning and managing land, buildings, and equipment necessary for the worship, worship, education, etc. of the Korea-do Do Do Do Do Do Do Ga, and the Plaintiff acquired and owns a multi-household house 598-16 (hereinafter “instant building”) from among Pyeongtaek-si on October 12, 2009.

B. The Defendant deemed that a nonprofit entrepreneur acquired real estate to use the Plaintiff’s acquisition of the instant building directly for religious purposes, and exempted the Plaintiff from property tax from Article 107 subparag. 1, Article 127(1)1, and Article 186 subparag. 1 of the former Local Tax Act (amended by Act No. 9880, Dec. 30, 2009; hereinafter “former Local Tax Act”).

C. Around November 2013, the Defendant issued a prior notice of taxation of acquisition tax, etc. on November 12, 2013, on the ground that the Plaintiff did not directly use the instant housing (hereinafter “instant housing”) for religious purposes within three years from the date of acquisition without justifiable grounds, as a result of an overall investigation on the post-management of the instant housing subject to non-taxation and exemption from acquisition tax.

On December 11, 2013, the Defendant imposed and collected the Plaintiff’s acquisition tax, KRW 13,695,60, KRW 13,600, KRW 13,695,60, KRW 1369,550, and KRW 2,530,550, and KRW 2,530, and KRW 840, the local education tax was imposed and collected (hereinafter “disposition, such as the registration tax, etc.”) on the Plaintiff’s housing holding at issue on February 13, 2014, the Defendant imposed and collected the assessment of KRW 369,60, KRW 360, KRW 60, KRW 154,60, KRW 1560, KRW 70, KRW 369, KRW 16,540, KRW 73,920, KRW 369, KRW 369, KRW 307, KRW 370, KRW 381, KRW 207, KRW 397, KRW 20837.

hereinafter “Disposition of the instant property tax, etc.”