재산세등부과처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. The reasoning of the court’s explanation concerning this case is as follows, except for the case’s 4th and 5th of the judgment of the court of first instance as follows. Thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Article 31(5) of the Constitution provides that “The State shall promote lifelong education,” and Article 31(5) of the former Lifelong Education Act provides that “The term “Lifelong Education refers to all forms of systematic educational activities including supplementary education except regular school curriculum, adult basic and literacy education, vocational ability improvement education, humanities education, culture and arts education, citizen participation education,” and Article 5(1) provides that “the State and local governments shall establish and implement lifelong education promotion policies so that all citizens may be given an opportunity to enjoy lifelong education.” Article 28(1) provides that “The founder of a lifelong educational institution shall contribute to lifelong education for the community residents.” Meanwhile, Article 44 of the Restriction of Special Local Taxation Act provides that “The term “The term “the term “the term “the term “the term “the term “the term” shall be provided with various lifelong education programs,” and Article 30 through 38 of the same Act provides that various types of lifelong educational facilities shall be exempted from property tax and local tax on real estate used directly to lifelong education facilities under the provisions of the Lifelong Education Act as at the tax base date.”