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(영문) 서울행정법원 2019.07.19 2018구합82229

취득세등부과처분취소

Text

1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

On October 14, 2010, the Plaintiff obtained permission for incorporation from the Chungcheongnam-do Governor pursuant to Article 32 of the Civil Act, Article 4 of the Regulations on the Establishment and Supervision of Non-Profit Corporations under the jurisdiction of the Ministry of Culture, Sports and Tourism and the Cultural Heritage Administration, and completed the registration of incorporation on October 29, 2010.

On September 17, 2014, the Plaintiff completed the registration of transfer of ownership for reasons of sale with respect to the Eunpyeong-gu Seoul Metropolitan Government B apartment and C (hereinafter “instant real estate”). On the same day, the Plaintiff applied for exemption from acquisition tax, etc. on the ground that the instant real estate constitutes “real estate acquired by an organization for religious and religious purposes to use for its business” under Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “ Restriction of Special Local Taxation Act”). At that time, the Plaintiff was exempted from acquisition tax, etc. by the Defendant.

On October 1, 2014, the Plaintiff prepared a written consent for free use (hereinafter referred to as “written consent of this case”) with the purport that “D organizations (the president E) permit the free use of the instant real estate from October 1, 2014,” and the instant real estate has been used from that time by the D organizations.

Article 1 (Name) of the D Organization's Articles of Incorporation (Name) The name of the plenary session shall be the D Organization (hereinafter referred to as "main session").

Article 2. The office of the plenary session shall be located in the real estate of this case.

Article 3 (Purpose and Business) The main purpose of the Assembly is to promote friendship, F religious activities, and F delivery in order to realize an individual's happiness and human peace by abandoning false mind through F and obtaining an old life with the mind of truth.

Article 4 (Affiliated) The members of this meeting shall belong to the plaintiff.

Article 5 (Qualification and Classification of Members) (2) Members at the plenary session shall be associate members and regular members, who are classified as follows, and have voting rights only for regular members:

1. Associate Members: up to four processes in F.

2. Regular Members: D Organizations with a minimum of five F-year experience.