A. On June 1, 2012, the Plaintiff acquired the instant land from Sung-dong, Daejeon-dong 502-13 to 356.7 square meters (hereinafter “instant land”), and was exempted from acquisition tax on the instant land on the ground that it constitutes “real estate acquired by a religious organization for use in the relevant business” pursuant to the main sentence of Article 50(1) of the Restriction of Special Local Taxation Act.

B. On August 2, 2013, the Plaintiff entered into a contract of donation on the instant land (hereinafter “instant donation”) with the Korea Human Resources Commission Maintenance Foundation (hereinafter “instant Maintenance Foundation”) and completed the registration of ownership transfer in the future of the instant Maintenance Foundation on the grounds of donation on August 6, 2013.

C. The Defendant collected acquisition tax exempted pursuant to the proviso of Article 50(1)3 of the Restriction of Special Local Taxation Act on the ground that “the Plaintiff donated the instant land to the Maintenance Foundation with a period less than two years used for the pertinent purpose on August 2, 2013.” On November 8, 2013, the Defendant imposed and notified acquisition tax of KRW 19,521,60, acquisition tax of KRW 19,521,60, and local education tax of KRW 1,792,160, and special rural development tax of KRW 816,080,00, total amount of KRW 22,129,840, which is calculated based on the acquisition price of the instant land as the tax base

(hereinafter “instant disposition”) D.

On January 2, 2014, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s appeal on November 3, 2014.

【Ground of recognition】 The fact that there has been no dispute, Gap's 1 through 4, 11-6, Eul's 1-2 and 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The instant donation, which does not constitute “donation” as a ground for collection of acquisition tax, does not constitute “donation” under the proviso of Article 50(1)3 of the Restriction of Special Local Taxation Act for the following reasons, and thus, the instant disposition based on the premise that it constitutes such donation is unlawful. A) The Plaintiff donated the instant land to the instant maintenance foundation.