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

A. The Plaintiff is a co-owner of land listed in the attached Table 1 and the owner of a building on the ground, which is a co-owner of the land listed in the attached Table 1 and an organization with the aim of cultivating sublime spirit as the descendants of Category B 10, singinging up a boat, and managing and preserving the sc

B. As to each of the instant real estate, the Defendant: (a) deemed that the instant real estate constitutes “real estate used by an organization for religious and religious purposes” subject to property tax exemption under Article 186 of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 201; hereinafter the same) and Article 50(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; hereinafter the same) and did not impose property tax on the said real estate; and (b) was aware that the Busan Metropolitan City Maritime Affairs and Daegu Maritime Affairs Administration was not an organization for religious and religious purposes subject to property tax exemption under the former Restriction of Special Local Taxation Act in the course of receiving a comprehensive audit on a regular basis around April 2013.

Accordingly, on March 14, 2014, the Defendant imposed each disposition on the Plaintiff, including the property tax for the year 2009 to the year 2013 on each of the instant real estate.

(hereinafter “each disposition of this case”). 【The ground for recognition of this case’s existence of no dispute, Gap’s evidence of subparagraphs 1 through 4 (including number number; hereinafter the same shall apply), Eul’s evidence of subparagraphs 1 through 16, and the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. Article 186 of the former Local Tax Act, which stipulates that a “non-profit business entity prescribed by Presidential Decree for religious, academic, academic, academic, art, and other public services” is exempt from property tax, including the Plaintiff’s assertion 1 property tax, shall be deleted by the full amendment of the Local Tax Act. Article 50(2) of the former Restriction of Special Local Taxation Act, which is newly established, directly used by the “organization for religious and religious purposes” for the pertinent business.