Whether an apartment used by a church's assistant pastors, robberys, or Jeondogs for residential purposes is exempt from property tax under Article 184 (1) 3 of the Local Tax Act.

Since a church's assistant pastors, robberys, and Jeondogs, etc. cannot be deemed to exist in the process of carrying out the purpose business of a church, they cannot be readily concluded that their apartment used for their residence is directly used for the purpose business of a church, and therefore, they shall be excluded from the property tax exemption under Article 184 (1) 3 of the Local Tax Act.

Article 184 (1) 3 of the Local Tax Act

[Defendant-Appellee] Korea National Assembly of the Republic of Korea (Attorney Kim-Hy, Counsel for defendant-appellee)

The head of Seodaemun-gu Seoul Metropolitan Government

Seoul High Court Decision 85Gu211 delivered on October 2, 1985

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

According to the reasoning of the judgment of the court below, the court below acknowledged the fact that 3 apartment units are used for residential purposes, such as the pastors, robberys, and Jeondos, in addition to the plaintiff church's landscape, based on their macroficial evidence, and that the father of the plaintiff church is a pastor who assists the pastor who is the chairman of the church (However, as of September 16, 1984, the date the tax liability arises and the commencement date of the payment period is the date of the plaintiff church's father's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's husband's assistant, robbery's assistant officer'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 1.

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 Shin Jong-sung (Presiding Justice)