1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The issues of the instant case and the judgment of the court of first instance

A. The Plaintiff, as the key school foundation of the instant case, established and operated the Gyeongnam Information University, was to construct the instant building of 2nd underground and 18th ground on the land located in the Do, Busan, Daegu, Busan, and entered into an industry-academic cooperation agreement with the Korean Film Council to provide 13th and 14th (the instant real estate) of the instant building to the Korean Film Council for five years, and to contribute KRW 360 million annually from the Korean Film Council as the development fund.

The key issue of the instant case is whether the instant real estate, which the Plaintiff provided to the Korean Film Council, is exempt from tax pursuant to Article 41(1) of the former Restriction of Special Local Taxation Act, because it is directly used for the purpose of education in the field of motion picture image of the

B. In full view of the following circumstances, the first instance court’s judgment of the first instance court cannot be deemed to constitute “the case where the pertinent real estate is used directly for the pertinent business (educational business)” and thus, the instant disposition that the Defendant collected acquisition tax, etc. on the instant real estate is lawful, and determined that the Plaintiff’s assertion was groundless.

① The Korean Film Council decided to contribute to the Plaintiff, instead of using the instant real estate as an office for five years. In light of the fact that the contract period is relatively long, and that the amount is a considerable amount of money, the said donation amount seems to have the nature of the fee that is paid for the use and profit-making of the instant real estate.

In addition, there is no evidence from the fact that the plaintiff actually used the money received as a donation from the Korean Film Council for the purpose of scholarships.

② The instant real estate is used as the office of the Korean Film Council. Although the Korean Film Council is taking charge of teaching materials of the Gyeongnam Information University.