1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On July 19, 2013, the Plaintiff was exempted from acquisition tax, property tax, local education tax, special tax for rural development, local resource and facility tax, etc. (hereinafter “acquisition tax, etc.”) on the ground (hereinafter “Korean Forest Sports Center”) under the main sentence of Article 41(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation Act”) on the ground that the entire area of the Korea Forest Sports Center was acquired to use for the relevant business, on the ground that the Plaintiff acquired the entire area of the relevant business.

나. 피고는 세무조사 과정에서 한림스포츠센터 중 수영장, 스쿼시장, GX룸, 헬스장 등 2,191.04㎡(공용면적 포함, 이하 ‘이 사건 과세대상 부분’이라 한다)가 수익사업에 사용되었다고 보아, 구 지방세특례제한법 제41조 제1항 단서에 따라 원고에 대하여 2015. 6. 10. 및 2015. 6. 11. 이 사건 과세대상 부분에 대해 별지1 기재와 같은 취득세 등의 부과처분을 하였다

(hereinafter “instant disposition”). C.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 12, 2015, but was dismissed on December 7, 2016.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 3 (including branch numbers for those with branch numbers; hereinafter the same shall apply) and the purport of whole pleadings

2. Attached Form 2 of the relevant Acts and subordinate statutes;

3. Whether the instant disposition is lawful

A. The Plaintiff’s asserted Han Gelim Sports Center is a facility established for the promotion of students’ major classes and practical training, education purposes such as general students’ cultural classes and practical training, and welfare for students and teaching staff members’ physical training, and is limited to the hours during which school members do not use.