Whether a church assistant's residential house is a property directly used for the purpose of a church (negative)

If the status of the father of a church under the Constitution is appointed with the permission of the labor association from time to time as necessary to assist the delegate, who is the chairman of a church, and the pastor is not in operation of the church's intended business, it cannot be said that the father's residential house is a property directly used for the purpose of the church. Therefore, it cannot be concluded that the father's residential house is a property directly used for the purpose of the church

Article 184 (1) 3 of the Local Tax Act

Supreme Court Decision 85Nu824 Decided February 25, 1986

[Defendant-Appellant-Appellee] ○○○ Association of Korea (Attorney Kang In-bok, Counsel for defendant-appellant-appellant)

The head of Seodaemun-gu Seoul Metropolitan Government

Seoul High Court Decision 89Gu918 delivered on June 16, 1989

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

As determined by the court below, if the status of the father in the Constitution of the plaintiff church as a member of the church is a pastor who is appointed with the permission of the labor council from time to time and temporarily conducts the business of the plaintiff church, it cannot be said that the non-party 1's residential house, which is the father of the plaintiff church, is a property directly used for the business of the plaintiff church (see Supreme Court Decision 85Nu824 delivered on February 25, 1986).

In addition, as long as the function of the assistant pastors under the Constitution of the plaintiff church is identical to that of the above non-party 1, it cannot be different from that of the above non-party 1.

The Supreme Court's precedent is not appropriate for the issue different from this case. The argument is without merit.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Ansan-man (Presiding Justice)