[취득세부과처분취소][공1984.2.15.(722),271]
Whether a pastor not inside the church constitutes a non-taxation subject under the Local Tax Act (affirmative)
The members of a church shall be deemed to be a non-taxation object under Article 107 subparagraph 1 of the Local Tax Act, since the church is a church that is not necessary for carrying out its intended business, the only use of a building as a house for the purpose of a church is not the same as directly used for the purpose of a church, and since the building in this case is not located in the church but is different from that of a church, it constitutes a non-taxation object under Article 107 subparagraph 1 of the same Act.
Article 107 subparagraph 1 of the Local Tax Act
Supreme Court Decision 83Nu456 Delivered on November 22, 1983
The Korean Association of Korean President and the Korean National Association of Korean President and the Korean National Association of Korean President;
Attorney Kim Jong-soo, Counsel for the defendant-appellant of Busan Special Metropolitan City
Daegu High Court Decision 82Gu186 delivered on April 19, 1983
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
The court below held that the plaintiff church, a non-profit corporation for the purpose of religious charity, acquired the building on April 30, 1981 to use it as the trade's company house and the missionary hall, and used it as the missionary hall of the plaintiff church which takes charge of plaintiff church's missionary work on June 30, 1981, and that the non-party, the representative of the plaintiff church, who is the officer and employee of the plaintiff church, has occupied the non-party, who is the director and employee of the plaintiff church, still still used part of it to be a pastor as the missionary hall. Thus, the court below was just and there is no violation of the rules of evidence against the rules of evidence, such as the theory of lawsuit
The members of a church shall be deemed to have been directly used for the purpose of the church, because the church is a church's temporary pastor, which is a representative, and therefore, it shall not be deemed to have been directly used for the purpose of the church. Therefore, if the building is used for the missionary work such as the pastor of the plaintiff church, the representative of the plaintiff church, as determined by the court below, it shall be deemed to have been directly used for the purpose of the plaintiff church, and this building shall not be deemed to have been used for the purpose of the business of the plaintiff church, and it shall not be deemed to have been different because this building is not located far from the church of the plaintiff church. In the same purport, the court below is just and there is no error of law by misunderstanding the legal principles of Article 107 of the Local Tax Act, such as theory, and there is no ground to view that the tax practice has been established by paying the acquisition tax on the title company, such as the building of this case.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Jeong Tae-tae (Presiding Justice)