1. On July 13, 2016, the Defendant rendered the Plaintiff with respect to the building on the ground of 164-1, Seocho-si, Kimhae-si, Kim Jong-si, 16.

1. Details of the disposition;

A. In around 1894, the Plaintiff established the Kimhae-dong 177-4, Seo-si, Kimhae-si, 177-4, and engaged in religious activities. On June 25, 2013, the Plaintiff newly constructed a 4-story building with a total floor area of 2,369.56m2 (hereinafter “the instant building”).

B. Meanwhile, pursuant to Article 50 of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter “former Restriction of Special Local Taxation Act”), the Plaintiff was exempted from acquisition tax on the instant building (including special rural development tax, local education tax) and property tax (including local resource facility tax and local education tax) in 20152016 on the ground that the instant building is a building to be used directly for the Plaintiff’s religious business.

C. However, after examining the actual use status of the instant building on May 23, 2016, the Defendant deemed that the instant building was not directly used for the Plaintiff’s religious business, among the instant buildings, a tugboat room, a group room, an office, a physical training hall of 1,440.72 square meters (hereinafter “instant wedding room, etc.”) and a company house of 545.62 square meters (hereinafter “instant company house”).

Accordingly, pursuant to Article 50 (1) 2 and the proviso to Article 50 (2) of the former Restriction of Special Local Taxation Act, the Defendant imposed a property tax of 2,840,340 won on the instant building on July 13, 2016 (1) 2,84,340 won, local resource and facility tax of 2,068,050 won, totaling 364,140 won, local education tax of 5,272,530 won, property tax of 205,390 won, local resource and facility tax of 53,890 won, local education tax of 17,10 won, and totaling 276,390 won, 390 won, 53,890 won, local education tax of 17,100 won, 276,390 won, 390 won, 14, 15, 2014, 27, 2514, 305