1. Acquisition tax imposed on the Plaintiff on November 13, 2015, KRW 7,425,320, KRW 530,380, and local education tax.

1. Details of the disposition;

A. On November 9, 2015, the Plaintiff is a religious corporation established for the purpose of the aid and social business of socially disadvantaged classes, “overseas charity business,” and “median program business.” On November 9, 2015, the Plaintiff newly built and acquired a building (second floor, total floor area of 153,15 square meters; hereinafter “instant building”). B. On November 9, 2015, the Plaintiff filed an application for reduction of acquisition tax under the main sentence of Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same shall apply) on the ground that the instant building is “real estate for business purposes of an organization for religion and worship.”

C. As a result of an on-site investigation into the instant building, it is unreasonable to view the instant building as a religious facility, and it does not receive an application for reduction or exemption from the Plaintiff on the ground that it appears to be a general residential space, and on November 13, 2015, the Defendant imposed acquisition tax of KRW 7,425,320, special rural development tax of KRW 530,380, and local education tax of KRW 424,30, and “the instant disposition” on the Plaintiff.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, and Eul evidence Nos. 1 and 2 (including each number; hereinafter the same shall apply)

each video and statement, the whole purport of the pleading;

2. Whether the instant disposition is lawful

A. The plaintiff alleged that the building of this case was newly constructed for the purpose of carrying out religious activities, such as the stay and evacuation of the believers, the waterworks, and the girls. Thus, the building of this case constitutes real estate acquired by religious organizations to use directly for religious activities for religious purposes.

Therefore, even though acquisition tax, etc. should not be levied on the instant building pursuant to the main sentence of Article 50(1) of the former Restriction of Special Local Taxation Act, the instant disposition based on a different premise is unlawful.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. 1) The former Restriction of Special Local Taxation Act (Law No. 1292, Dec. 29, 2015).