The judgment below

The part against the plaintiff is reversed, and that part of the case is remanded to the Gwangju High Court.

1. The grounds of appeal are examined. A.

Article 287(2) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides that “The acquisition tax and registration tax shall be exempted for the real estate acquired by a medical corporation established under Article 48 of the Medical Service Act to use directly for the medical business: Provided, That if such real estate is not used directly for the medical business without justifiable grounds within one year from the date of its acquisition, or if it is sold or used for other purposes without using directly for the medical business for two or more years from the date of its use, the exempted acquisition tax and registration tax for

Meanwhile, Article 3(1) of the Medical Service Act defines the medical service as “the business of medical assistance in child delivery for the public or many specific persons,” and Article 49(1) of the same Act provides that “the following supplementary business may be carried out, other than the business of medical treatment that a medical person can carry on at a medical institution.” Article 3 provides that “the establishment and operation of medical welfare facilities for the aged under Article 31 subparag. 2 of the Welfare

However, Article 31 Subparag. 2 and Article 34(1)1 of the former Welfare of Older Persons Act (amended by Act No. 10785, Jun. 7, 2011; hereinafter the same) defines “a sanatorium for older persons,” which is a medical welfare facility for older persons, as “a facility for older persons, with the aim of providing meals, medical treatment, and other convenience necessary for daily life by committing older persons who need help due to the occurrence of a considerable mental and physical disorder, such as dementia, paralysis, etc.”

In full view of the language and text of the relevant statutes and the legislative intent of the Restriction of Special Local Taxation Act, which was enacted by Act No. 10220 on March 31, 201 and enacted from January 1, 201, to a medical corporation, etc. (Article 38) separate from the special taxation for medical corporations, etc., the provisions on reduction and exemption of acquisition tax (Article 20) on real estate acquired to use for the welfare facilities for the aged under the former Welfare Act