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(영문) 부산지방법원 2017.04.14 2017구합20041
재산세 등 부과처분 취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The plaintiff is a clan consisting of the descendants of B 10th generations, with the aim of cultivating the noble spirit of the ancestor, cultivating the worship of the ancestor, and managing and preserving the property of the ancestor.

B. In the process of receiving a comprehensive audit around April 2013 by the Busan Metropolitan City Maritime Daegu Office, the Defendant was aware that the clan was not a “organization for religion and religious rites” subject to non-taxation of the property tax, and on March 14, 2014, the Defendant imposed the Plaintiff the property tax, etc. for the year 2009 through the year 2013 regarding the land and the buildings on the ground as indicated in the attached Table 1 (hereinafter collectively referred to as the “instant real estate by aggregating the said land and the above-ground buildings”).

C. On June 5, 2014, the Plaintiff filed a lawsuit against the Defendant seeking revocation of imposition of property tax, etc. for the year 2009 through 2013 (Seoul District Court 2014Guhap21067). The said court dismissed the Plaintiff’s claim on the ground that the instant real estate owned by the Plaintiff does not constitute “real estate used by an organization for religious and religious purposes” under Article 50(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 11138, Dec. 31, 2011); however, the appellate court (Seoul High Court 2014Nu2322), including the property tax for the year 209 and for the year 2010 (amended by Act No. 11138, Mar. 31, 2010; hereinafter the same shall apply), but the imposition disposition, such as property tax for the year 201 through 2010 by the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 213161, supra).

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