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

Purport of claim and appeal

The first instance court.

A. The issues of this case 1) On September 9, 2010, the Plaintiff, a social welfare foundation, is a building of 1195-7 square meters and 286.9 square meters in Seocho-dong, Busan, Dong-dong, Busan, and its ground (hereinafter “instant building”).

The sum of the above land and buildings shall be referred to as “the instant real estate”

(A) Upon completion of the registration of transfer of ownership, the former Local Tax Act (wholly amended by Act No. 10221, Mar. 30, 2010; hereinafter the same shall apply) by the Defendant on the ground that “the Plaintiff, a non-profit entrepreneur, acquires the registration of transfer of ownership from the Defendant to use for welfare services

(2) In accordance with Articles 107 and 127, the Defendant was exempted from acquisition tax and registration tax, etc. of the instant real estate. (2) On November 11, 2013, the Defendant imposed acquisition tax, etc. (including acquisition tax,546,630 won, special rural development tax, special rural development tax, 754,650 won, 5, 521, 50 won, local education tax, 104, 3104, and penalty tax) on the part of 718.32 square meters (hereinafter “instant public room”) with the exception of 398.8 square meters, which voluntarily paid acquisition tax, etc., on the Plaintiff.

On February 20, 2014, the Defendant partially adjusted the registration tax rate according to the determination of the Busan Metropolitan City Local Tax Deliberation Committee on the Plaintiff’s objection, and decided to reduce the Plaintiff’s total amount of KRW 11,923,640 (including acquisition tax 7,546,630, special rural development tax 754,650, registration tax 3,018,640, registration tax 3,018,640, local education tax 603,720, and each additional tax).

(1) The main issue of the instant disposition is as follows: (a) the Plaintiff uses the part of the instant public room for its own business purposes.