Seoul Administrative Court 2008Guhap50216 ( July 23, 2009)

Seocho 207west 5202 ( October 06, 2008)

Whether a real estate received from a member religious foundation from a member religious association constitutes real estate held in title trust.

The Foundation is deemed to fall under the title trust in view of the fact that the Foundation has completed the registration of real estate from the individual member church and incorporated it into the foundation's fundamental property but does not impose any restrictions on the profits from use, the purpose of incorporation is to maintain the consistency of the religious order, to prevent the division of a church, and to have paid taxes imposed by the

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

2. The costs of appeal are assessed against the defendant.

3. The order of the judgment of the court of first instance shall be corrected by correcting the "disposition of comprehensive real estate holding tax reverting to 206" in paragraph (1) to the "disposition of refusal to correct the comprehensive real estate holding tax reverting to 200

1. Purport of claim

The defendant's disposition rejecting the correction of the comprehensive real estate holding tax for the year 2006 against the plaintiff on November 12, 2007 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is justified, and the defendant's appeal is dismissed as it is without merit. However, since it is obvious that "the disposition of revision of comprehensive real estate holding tax for 2006" in Paragraph 1 of the disposition of the court of first instance is a clerical error in the "from the correction of comprehensive real estate holding tax for 2006", it is decided to correct it ex officio.