경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The Plaintiff is a corporation established for the purpose of the religious business, cultural business, and social business on the basis of a character world, with the purpose of the management of KIA, the training center management business, the implied house management business, the assistance and social business of socially disadvantaged people (e.g., immigration workers, children, juveniles, farmers, and workers), overseas line entertainment business, and media line entertainment business, etc.
On November 30, 2015, the Plaintiff acquired 330 square meters (hereinafter “instant land”) out of 1,985 square meters of 3,985 square meters of 1,985 square meters of 1,985 square meters of 3,934 square meters in Seopo-si, Seopo-si, Kimpo-si, Kimpo-si, Kimpo-si, and 846-15 square meters of 497 square meters of 497 (hereinafter “instant land”). On November 7, 2016, the Plaintiff newly constructed acquisition tax (including additional tax), 29,102,40, 2400 square meters of 3,930 square meters of 1,934 square meters of 3,00,000,000,000,000,000 won (including additional tax), and paid and paid acquisition tax (including additional tax), 301,250,015,000 won of the instant land).
On September 21, 2017, the Plaintiff: (a) filed a claim for rectification to the Defendant for exemption from acquisition tax, local education tax, and special rural development tax (including additional tax) paid as above on the ground that the instant land and building was acquired by the Plaintiff, who is a religious organization, for direct use for religious business; and (b) constitutes subject to exemption from acquisition tax pursuant to Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same shall apply); and (c) on November 15, 2017, the Defendant rendered a disposition rejecting the Plaintiff’s claim for rectification (hereinafter “instant disposition”).
The plaintiff is a nonprofit welfare project that is the purpose of the articles of incorporation.