Whether a pastor officer constitutes a non-taxation object under the Local Tax Act even outside of a church (affirmative)

The members of a church's assembly shall be deemed to be of a heavy tracking that a church is necessary in carrying out its business activities, such as religious and charity, and even if the housing is located far away from the church's landscape, the housing is not different from the use directly for the business activities of a church, and therefore, the housing is exempt from acquisition tax, property tax, and urban planning tax under the provisions of subparagraph 1 of Article 107, Article 184 (1) 3, and Article 238-2 of the Local Tax Act, and Articles 79 and 136 of the Enforcement Decree of the same Act.

Article 107 subparagraph 1 of the Local Tax Act, Article 184 (1) 3 of the Local Tax Act, Article 238-2 of the Local Tax Act, Article 79 of the Enforcement Decree of the Local Tax Act, Article 136 of the Enforcement Decree of the Local Tax Act

December 27, 1983, 83Nu298 delivered on December 27, 198

The Korean Film President and the Korean Film Association shall be the Central Inter-Korean Association.

The head of Yongsan-gu

The Defendant’s imposition of acquisition tax of KRW 675,454 (amount determined to be reduced by a request for examination), property tax of KRW 570,767, and urban planning tax of KRW 278,138, and defense tax of KRW 114,149, each disposition of imposition against the Plaintiff as of April 15, 1983 is revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

The above 1, 2, 1, 7-1, 8-1, 10, 10, 10, 10, 10, 10, 10, 9-2, and 9 of the witness 10 and the witness 5-2 of the Seoul 54-2 site and the above 9-17-10,000,000 won of the above 8-10,000 won of the above 8-10,000 won of the above 9-10,000 won of the above 9-10,000 won of the above 9-7,000 won of the 19-7,000 won of the above 19-7,000 won of the above 9-7,00 won of the above 1,000 won of the 19-7,000 won of the above 1,000 won of the church, and the plaintiff 2-3,000 won of the above 9.

However, according to the provisions of subparagraph 1 of Article 107, Article 184 (1) 3, Article 238-2 of the Local Tax Act, Article 79 and Article 136 of the Enforcement Decree of the same Act, the property used directly by a nonprofit corporation that intends to carry on religion, charity, etc. for its business shall be exempted from acquisition tax, property tax, and urban planning tax. Meanwhile, as a church's member pastors are necessary to carry on the business of a religious charity, it is nothing more than that used directly for the business of a church, which is the representative of a church, and the house is not the same as used directly for the business of a church, and the house is not the same as used separately for the business of a church, and as recognized above, the house is the only residence of the plaintiff church's member, and therefore, it is subject to acquisition tax, property tax, non-taxation of urban planning tax, and non-taxation of property tax.

Therefore, since the disposition of this case based on the premise that this case is subject to taxation of acquisition tax and property tax is illegal, the plaintiff's claim for revocation of this case is justified, and the litigation cost is decided as per Disposition with the defendant's burden.

Judges Kim Jong-ju (Presiding Judge)