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

A. The Plaintiff is a religious corporation established for the purpose of the operation of all churches, missionary work, education, etc., belonging to the △△○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, which was a new father belonging to the Plaintiff on September 5, 2002, retired from the position of an executive officer of the △△△△○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○.

B. On May 17, 2002, the Plaintiff purchased the real estate indicated in the attached Table (hereinafter “instant real estate”) in order to use it as a company house after leaving from the prime trust book of △△ Party, and completed the registration of ownership transfer on the instant real estate in the name of the Plaintiff on the 23th day of the same month.

C. The Defendant initially recognized that the Plaintiff’s acquisition and registration of the instant real estate was acquired by a religious organization to use for its business and did not impose acquisition tax and registration tax pursuant to Article 107 subparag. 1 and Article 127(1)1 of the Local Tax Act. However, on July 11, 2006, on the ground that the Plaintiff did not directly use the instant real estate for its original purpose within three years after the Plaintiff acquired it, or did not directly use it for its original purpose for two years or longer from the date of its use under the proviso of Article 107 and the proviso of Article 127(1) of the Local Tax Act (hereinafter “instant disposition”). Pursuant to the proviso of Article 107 and the proviso of Article 127(1) of the Local Tax Act, acquisition tax and registration tax for the acquisition and registration of the instant building, KRW 1,680,00, local education tax, KRW 462,00, KRW 17,620, KRW 17,620, social planning tax, KRW 7,503,520 (hereinafter “instant”).

[Ground of recognition] Facts without dispute, Gap evidence 1-2, 3, Gap evidence 2, Eul evidence 1-2, Eul evidence 1-2 and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

While the △△ Sung-gu’s △△ Party’s △△△ Party left the post, it still exercises its role and authority as a new father belonging to the △△△○○○○ Party. In particular, after the retirement from the new father of the △△△△ Party, he is engaged in special activities under item (g) that guide the new believers for the believers belonging to the △△○○○○○ Party, and in this case, he is responsible for his shares (stocks) by purchasing a separate house and having the affiliated Gu office live at the said place. The instant real estate also acquired by the Plaintiff for the said circumstances, offered the instant real estate to the housing of the △△△ Party, and the △△△ Party performs its role as a new father, such as providing the instant real estate residing in the housing of the △△△ Party, and guiding the attitude toward the future. Therefore, the Plaintiff is deemed to have used the instant real estate directly for its original purpose. Therefore, the acquisition tax and registration tax should not be imposed by misapprehending the legal principles on the instant real estate, notwithstanding Article 107 subparag. 1 of the main text.

B. Relevant statutes

The entries in the attached Table-related statutes are as follows.

C. Determination

(1) Article 107 subparag. 1, Article 127(1)1, and Article 79 of the Enforcement Decree of the Local Tax Act, which provide for acquisition tax and registration tax exemption according to the usage classification, provide that acquisition tax and registration tax shall be imposed on real estate to be directly used for such business in consideration of the public interest of the business conducted by a nonprofit entrepreneur, while one year (three years in the case of registration of real estate to be used for such business by a nonprofit entrepreneur prescribed by the Presidential Decree for the purpose of title 1, religion, charity, academic research, art and crafts, etc.) or more, and if such real estate is not used directly for the proper business without any justifiable reason, it shall be imposed on the non-public business. The scope of "direct use" as provided for in the proviso of Articles 107 and 127(1)1 of the Local Tax Act, and Article 79 of the Enforcement Decree of the same Act shall be objectively determined on the basis of the actual use relation of the non-taxable entrepreneur's business purpose and the purpose of its acquisition (see Supreme Court Decision 197Nu1696Nu1, Jan. 26, 197, 19996).

(2) In the case of this case, the real estate in this case is used as a company house of △△○○○○○○○ Branch, which is an agent in charge, to guide the believers’s religious activities, and is used as a company house of △△○○○○○ Branch, which is engaged in special activities to guide the believers belonging to △△○○○○○○○○○ Branch. Unlike the head of the party who is responsible for this political party by periodically conducting a sexual intercourse, such as conducting sexual intercourses on a day-time basis and day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day-time day day-time day-time day-day day day-day day day-day day-day day day-day day-day day day-day day-day day day-day day-day day-day day day day day day day day day day-day day day day.

3. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and it is so decided as per Disposition by the plaintiff's appeal.

[Attachment Omission of List of Real Estate]

Judges Kim Jong-chul (Presiding Judge)