(b) Nonprofit corporations of the Busan Port Authority Association, an incorporated association;

B. If the Busan Coast Guard Association, an incorporated, is established for the purpose of carrying out as an agent any work belonging to the administrative affairs performed by the original state or public organization, such as the custody, management, and expenses of oil facilities and state-owned property in the Busan Coast Guard, maintenance of order in the wharf, cleaning and recommendation of policies for the development and modernization of the Busan Coast Guard, it shall be a non-profit public corporation with the administrative complementary functions so-called as a non-profit corporation.

1. According to the reasoning of the judgment below, the court below rejected the plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's plaintiff's non-taxation of business place tax under Article 245 of the Local Tax Act is a non-profit business operator, not only for the non-profit business operator, but also for the public interest. The plaintiff's public interest is a non-profit corporation established under Article 32 of the Civil Code, but it is obvious that the plaintiff's plaintiff's plaintiff's business purpose, especially

2. According to the provisions of Article 245 (1) 5 of the former Local Tax Act, business place tax shall not be imposed on the memorial, religious, charity, academic, art, crafts, and other nonprofit public business operators. According to the provisions of Articles 207 and 79 of the Enforcement Decree of the same Act, the above nonprofit public business operator refers to a person for religious, religious, charity, academic, art, medical, and other public interest purposes and a non-profit corporation established pursuant to the provisions of the Civil Act and other special Acts and an individual for non-profit business purposes.

A non-profit public-service corporation subject to non-taxation of business place tax under the above Acts and subordinate statutes is not only a typical public-service corporation with business objectives such as religious, religious, charity, science, art, medical services, etc., and also a corporation with purposes other than the above mentioned business purposes, but also a corporation with purposes other than the above mentioned business purposes. In general, where the State or public organization establishes a part of its administrative affairs to be performed by it, makes it act as an agent for it, and supervises its business, it shall be deemed as a non-taxation of business place tax under the above provision as a public-service corporation with administrative complementary functions.

3. However, according to the facts established by the court below in this case, the plaintiff corporation was established on January 23, 1969 through the resolution of the fifth Minister of Finance and Economy, with the authorization of the Minister of Construction and Transportation on April 25 of the year 3.20 of the year 7th of the year 1969, and with the authorization of the Korea International Trade Association, the Korea Shipping Association, the Korea Shipping Association, the Busan Shipping Association, the Korea Port Loading and Unloading Association, and the above 5 organizations recommended members from each of the above 5 organizations. The purpose of its establishment is to establish a wharf and to contribute to the enhancement of efficiency in the storage of wharf ports and the smooth distribution of exported and imported goods, to enhance the interest of the industry, and to promote the development of ports, and to cover expenses for government-owned cargo storage facilities and goods, personnel expenses for cargo in the wharf, maintenance of order in the wharf, maintenance of order in the wharf, improvement of the order of cargo storage facilities and the direction of the Minister of Maritime Affairs and Fisheries on behalf of the government agencies and its own and other related work.

In light of the above facts of the decision of the court below, the plaintiff corporation is a non-profit corporation which is established to vicariously perform the work belonging to the original state or public organization under the supervision of the supervisory authority, such as the custody, management and expenses of oil facilities and state-owned property in the Busan Port, maintenance and cleaning of order in the wharf, recommendation of policies for the development and modernization of the Busan Port Port, and is a so-called administrative supplementary function. Even if the management and operation of the wharf contributes to the promotion of the profits of the wharf using industry, it is only the result of the terminal management and operation, and it cannot be viewed as a corporation established for the promotion of the profits of the wharf using industry.

4. Ultimately, the judgment of the court below cannot be said to have committed an unlawful act that affected the conclusion of the judgment by misunderstanding a law on a non-profit public-service corporation. Therefore, it is reasonable to discuss the judgment.

Therefore, the judgment of the court below is reversed and remanded. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jae-seok (Presiding Justice)