Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; hereinafter the same) provides that “The real estate acquired by an organization for religious or religious purposes to use for the relevant business shall be exempted from acquisition tax: Provided, That where it is used for profit-making business or is not used directly for the relevant business within three years from the date of acquisition without justifiable grounds, or where it is sold, donated, or used for other purposes without using directly for the relevant business for at least two years from the date of use, acquisition tax on the relevant portion shall

The term "use of the relevant real estate for a non-profit business" means that a non-profit business operator uses the relevant real estate directly for a non-profit business, and the scope of "use of the relevant real estate for a non-profit business" shall be objectively determined on the basis of the actual usage relationship in consideration of the business purpose and acquisition purpose of the relevant non-profit business operator (see Supreme Court Decision 2009Du4708, May 28, 2009, etc.). In addition, if a non-profit business operator provides a member with a company house or a lodging, if the provision of the company house or lodging is for the convenience of the members or for the convenience of the members, or is not significantly related to the performance of duties, the company house or lodging cannot be deemed directly used for the business purpose of the non-profit business operator. However, if a member stays in the company house or lodging is not necessary for the business activities of the non-profit business operator and his/her sojourn in the company or accommodation

Based on the reasoning of the first instance judgment, the lower court acknowledged the fact that the Plaintiff, a religious corporation, which is a member of the ○○○ Family District, acquired the instant apartment on or around April 201 for the purpose of training of the sexual intercourses and maintaining and managing the church, etc., and determined that the Plaintiff’s disposal of the instant apartment by deeming that: (a) the Plaintiff’s act of having the male and female members dispatched to the △△dong Family Association to assist the activities under item (g) is part of the religious business support and constitutes the Plaintiff’s business; and (b) the Plaintiff’s religious organization mainly functions by the human members of the △△dong Family; and (c) the Plaintiff’s religious business support for the △△△dong Family also serves as a method of dispatching the female members to assist the activities under item (g) of the △△dong Family; and therefore, (c) the number of female members in direct charge of religious activities after being dispatched to the △△ branch as above does not constitute an unlawful disposition of the Plaintiff’s real estate and the instant special local taxation.

In light of the above legal principles, such determination by the court below is just, and contrary to what is alleged in the grounds of appeal, the court below did not err by misapprehending the legal principles on Article 50 (1) of the former Restriction of

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 on the bench.

Justices Lee In-bok (Presiding Justice)