2015Nu51585 Revocation of Disposition of Imposition of Registration Tax, etc.

A Incorporated Foundation A

Seoul

Representative Director 000

Law Firm (LLC) 000

Attorney 000,000

00 head of the Gu

Attorney Park Jae-soo, Counsel for the defendant-appellant 000

Litigation performers 000

Seoul Administrative Court Decision 2015Guhap53183 decided July 17, 2015

November 17, 2015

December 8, 2015

1. Revocation of a judgment of the first instance;

2. The Defendant committed against the Plaintiff:

(a) On July 10, 2013. (1) 9, 733, 860 won (registration tax 54, 199, 660 won, a.b. (real estate) from time to time;

(2) Acquisition tax (real estate) and occasional portion of acquisition tax (real estate)

92, 416, 360 won (acquisition tax of 54, 199, 660 won, additional tax of 29, 815, 230 won, and special rural development tax of 54, 199, 660 won, additional tax of 29,

8, 401, 470 won), 3. Property tax (Land) 7, 010, 950 won (property tax 4, 252, 230 won, 230 won), September 2010;

City Planning Tax 1, 908, 280 won, local education tax 850, 440 won, and property tax (land) by September 2011

7. Property tax, 123, 980 won (property tax, 4, 329, 270 won, special taxation amount, 1, 928, 860 won, local education tax, 865, 850

5) Property tax (land), 7, 138, 090 won (property tax 4, 331, 820 won, 820 won, special taxation amount) for September 2012

1. Local education tax, 939, 910 won, local education tax, 866, 360 won), property tax (building) on July 1, 2010, 700, 360

Won (property tax, 639, 120 won, urban planning tax, 364, 300 won, 569, 120 won, and local education tax,

127, 820 won, 7 Property Tax (building) 1, 800, 130 won (property tax 675, 720 won, 720 won), July 201.

Property 378, 400 won, local resource and facility tax 610, 870 won, local education tax 135, 140 won, and 8 property

tax (A building) KRW 1,819, 250 (property tax682, 780, 382, 350) for July 2012;

(9) Local resource and facility tax (building), 617, 570 won, local education tax 136, 550 won, and property tax (building)

1, 764, 200 won (property tax of 662, 760 won, urban area of 371, 150 won, local resource and facility tax of 1,00 won, and local resource and facility tax of each month

Each disposition of imposition of 597, 740 won, local education tax of 132,50 won,

(b) Property tax (land) on September 10, 2013, KRW 10,465, 670, out of KRW 8,316, and 430 (property tax) on September 10, 2013;

5. Disposition of imposing local education tax of KRW 5,078,848, of KRW 2,221,822, of KRW 1,015,760;

(c) Acquisition tax (real estate) from time to time, 8, 136, 260 won (acquisition tax, 5, 465, 140 won, 140 won, and additional tax;

Tax 2,030, 830 won for special rural development tax, 640, 290 won for special rural development tax), and 2, 6,582, 420 won for occasional portion of registration tax (real estate)

(Registration Tax 4,098, 850 won, additional tax 1, 523, 130 won, local education tax 960, 440 won, and 3 property tax (land)

land) Occasional (2010), 1, 175, 340 won (property tax 758, 280 won, urban planning tax 265, 400 won, 400 won, local area

Education Tax (property tax 70, 780, 780) 1, 194, 710 won from time to time (land) property tax (land) 1, 194, 780

Won, 269, 770 won in an urban area, local education tax, 154, 160 won in local education tax), and 5 occasional portion of property tax (land) (2012)

(1) 1, 211, 770 won (property tax of 781, 790 won, urban area of 273, 620 won, local education tax of 156, 360

6) Property tax (land) 1, 235, 080 won (property tax 796, 820 won, and urban area) from time to time

Each disposition imposing local education tax of KRW 278, 890, and KRW 159, 370) shall:

Each cancellation shall be revoked.

3. All costs of the lawsuit shall be borne by the defendant.

The order is as set forth in the text.

1. Details of the disposition;

A. Acquisition of the Plaintiff’s building of this case and land

As an organization for religious business purposes, the Plaintiff’s 00 church affiliated with the Plaintiff (hereinafter “instant organization”).

On May 23, 2007, 1 Seoul 000-Gu 0000

***** -2,**** - 3,**** 12 land and its ground floor area 1,406. 53 meters (hereinafter referred to as “site for a building”).

(2) The purchase price of the instant building in KRW 3,808,00,000, and KRW 2,000;

**** - 8 land1) and its ground buildings2) acquire each purchase price of KRW 517, 200, and 000, respectively, and the former Local Tax Act.

Articles 107 and 127 Section 1 of the Act (amended by Act No. 10416, Oct. 27, 2010; hereinafter the same shall apply)

The acquisition tax and registration tax have been fully reduced or exempted by applying for reduction or exemption pursuant to paragraph.

In addition, on May 24, 2010, the Plaintiff donated a donation to use it as a parking lot for the instant building.

as Seoul, 00-Gu 000 231 - 1, 150- 30 land (hereinafter referred to as "land of this case")

Then, acquisition tax and registration tax were reduced by 15,310,90 won in total (hereinafter referred to as the “instant building”).

In addition, the land of this case is referred to as the "real estate of this case".

B. Disposition of imposition on the instant building

The defendant, among the total floor area of the building of this case, 1 and 53m of 406, 878 square meters of 63m of 878 square meters (the total floor of 2 stories 383. 75m of 383 + 3

The 257m of the floor 257m of the 67m + The area converted according to the ratio corresponding to the portion of the section for common use. 237. 21

m) The calculation that the M/L does not directly use the M/L for religious purposes shall be deemed not to have been used for religious purposes. (1)

aggregate of gold 4, 325, 200, 00 won (3, 808, 000, 000 won + 517, 200, 000 won) real estate brokerage commission

13. The acquisition value of KRW 4,338, 200, and 00 ( KRW 4,325, 200, 000 + 13,000 + 13,00, and 00) in total, including KRW 4,338, 200, and 00.

Determination of the tax base: 2, 709, 983, 190 won [4, 338, 200, 000 won] x (63/1, 406. 53), 190 won below

Based on the computation, each of the following dispositions was imposed on the Plaintiff.

(1) July 10, 2013. 10 With respect to the instant building, 99, 733, 860 won from time to time for registration tax (real estate)

(Registration Tax, 54, 199, 660 won, additional tax, 29, 815, 230 won, local education tax, 15, 718, 970 won), and 2 acquisition tax (Additional Dong)

Industrial) Occasionally divided 92, 416, 360 won (acquisition tax of 54, 199, 660 won, additional tax of 29, 815, 230 won, special rural development tax of 230 won,

8, 401, 470 won), 3. Property tax (Land) 7, 010, 950 won (property tax 4, 252, 230 won, 230 won, and urban planning

Tax 1, 908, 280 won for local education tax, 850 won for local education tax, 440 won for local education tax), 7, 123, 980 won for property tax (land) September 201.

Busan tax 4, 329, 270 won, special taxation 1, 928, 860 won, local education tax 865, 850 won, and 5 property tax (land)

Local education tax (property tax of 4, 331, 820, special taxation amount of 1,939, 910, and local education tax of 7,138,09 for September 2012

866, 360 won), 6. Property tax (building) 1, 700, 360 won (property tax 639, 120 won, 120 won, and urban planning

7 Property tax (building), property tax (building), 201, 364, 300 won, 569, 120 won, local education tax, 127, 820 won), and 7

1,800, 130 won (property tax675, 720 won, special taxation amount, 378, 400 won, local resource and facility tax on July of a year,

610, 870 won for local education tax, 135, 140 won for local education tax), 8 Property tax (building) (1, 819, 250 won for July 2012 (property)

Tax 682, 780 won, special tax amount for 382, 350 won, local resource and facility tax amounting to 617, 570 won, local education tax amounting to 136, 550

9) Property tax (building) 1, 764, 200 won (property tax 662, 760 won) for July 2013, 201

Each disposition on imposition of local resource and facility tax, 597, 740 won, local education tax, 132, 550 won)

(2) On September 10, 2013, property tax (land) on the instant building: 10, 465, 670 won on September 2013

disposition (property tax 5, 078, 848, 848, and city) of this section 8, 316, 430 won (property tax 5, 078, 848);

Local education tax, 1, 015, 760 won, local education tax, 2, 221, 822)

C. Disposition of imposition on the instant land

In addition, the Defendant did not directly use the instant building among the instant land on January 12, 2015.

(1) Acquisition tax (real estate) on the portion equivalent to the rate (63/1, 406 / 53, 878) determined to have been held by the court.

Sector 8, 136, 260 won (acquisition tax of 5, 465, 140 won, additional tax of 2,030, 830 won, special rural development tax of 640, 290 won);

(2) Registration tax (real estate) 6, 582, 420 won (registration tax of 4,098, 850 won, additional tax of 1,523, 130 won, and local schools)

Land tax 960, 440 won), property tax (land) from time to time (land) 1, 175, 340 won (property tax 758, 280 won, and city

Planning Tax 265, 400 won, local education tax 151, 660 won), property tax (land) occasional portion (land 1, 194, 710

Property tax (70, 780 won, 269, 770 won in an urban area, local education tax (154, 160 won in local education tax), five property tax (land)

Occasional (2012) 1, 211, 770 won (property tax 781, 790 won, urban area amounting to 273, 620 won, local education tax, and local education tax

156, 360 won), property tax (land) from time to time (land) 1, 235, 080 won (property tax 796, 820 won, and urban area

278, 890 won for local education tax, 159, 370 won for local education tax (hereinafter referred to as “the Defendant”) was subject to each disposition (hereinafter referred to as “the Plaintiff”).

The disposition of imposition on July 10, 2013; the person on January 12, 2015; and the disposition of imposition on September 10, 2013; and the disposition of imposition on September 10, 2013, 8, 316, 430

In total, "the disposition of this case" is referred to as "the disposition of this case."

[Ground of recognition] Unsatisfy, Gap evidence 1 to 6 (including branch numbers, if any)

Each entry, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The church of this case directly uses the whole of the real estate for religious purposes.

On a different premise, this case’s disposition is unlawful.

(b) Relevant statutes;

As shown in the attached Form.

(c) recognised facts;

1) Form of use of the instant building

A) Use as a dividend, etc.

The instant church refers to the group of students, including juvenile worship, to the instant building

Music classes, such as practice and musical practice, were used for the purpose of music groups, adult groups' minority groups' sexual intercourse groups.

B) use as after-school classes;

(1) The plaintiff on April 23, 2008 from the defendant on July 25, 2008 to June 30, 2014 of this case

Gu 00 00-Gu 000 231 - 4 and one parcel adjacent to a church shall be the Gu 00 juvenile reading room.

was entrusted with operation.

(2) From March 2010 to March 3, 2010, the instant church consisting of paintings, numbers, trees, and golds from the second and third floors of the instant building.

A. 1: From 30 p.m. to 7: 30 p.m., ‘after-school classes' such as art, education, reading classes, etc. were operated.

(3) The instant church is a lecture fee, etc. other than teaching materials from students in after-school classes.

It was not paid, and expenses such as tuition fees were borne by the church of this case.

(C)use as a depository room;

(1) The Gu 00 Juvenile Reading Room shall proceed with children's daily sports (joint classes) together with after-school classes.

The instant church was from July 1, 201 to December 30, 2011 and from February 20, 2012

By November 30, 2012, the table room of the second floor of the instant building (133.2m.) on the Friday is above the above table classroom.

The provision was made.

(2) The instant church shall open to the local residents the table room of the second floor of the instant building.

In other words, I would like to make it available.

D) Defendant’s cooperation documents

Defendant on May 15, 2014, 201, hereinafter “Co-operation guidance for the opening of idle space” to the instant church, etc.

title : 'the needs of local residents as well as the performance of the functions of the church space.'

Because the demand of the times that it will be shared as a community space has increased, work has increased;

The space of a church which is not used during the regular time shall be provided to local residents who need the space, and all kinds of weddings;

In order to be utilized as a pro-Japanese space, the church contributes to resolving the regional requirements, and pride;

A public question was sent to the purport that "catal cooperation" can play a static role.

2) Plaintiff’s objective and the size of the instant church

A) In the Plaintiff’s corporate register and articles of incorporation (No. 7-1, 2), “the Plaintiff” means 000 O instructors.

All of the churches belonging to this church, and the transfer of such churches, education, relief, nursery facilities, and other social edification;

Necessary property shall be supplied by owning and managing land, buildings, and equipment necessary for volunteer service projects;

For purposes of achieving this objective, the following business shall be carried on:

'Projects for the Do, education, and relief', 'projects for the development of national spirit' and 'social development' as a target project;

'business', ‘business related to social edification and service', ‘care facilities and kindergarten business operated by an individual society', 'care facilities and kindergarten business;

The rules of the church of this case (No. 7) include the welfare projects for the elderly and the welfare projects for the children, etc.

3) For the purposes of the church of this case, the "business for pre-project, education, and relief", "social edification and salary" shall be deemed as the purpose of the church of this case.

The "business related to the company", "children's young children's young children, kindergarten business", etc. are included.

B) The acceptance of the instant church is 2,253 in 201, 2,236 in 2012, 2013, and 2013

2, 164 persons in the Do, and the number of registered vehicles for the use of church parking lots by the members is 278.

Meanwhile, the church's principal building of this case is 915.68m on the branch floor, 915.68m on the 1st floor, 734.17m on the 2nd floor;

3rd floor is 859m26m2, and is located at a place where approximately 240m2 is located from the building of this case.

3) On-site verification by the defendant

The defendant on May 31, 2010 on a field investigation as to whether the building in this case is directly used for religious purposes

the building of this case at the time, the parking lot, the wedding room, the group room, the table room, the music class, and the year;

It was confirmed that it is being used as damp rooms, etc.

However, the defendant conducted a field investigation again on March 15, 2013, and as a result, the building of this case is below the building of this case:

The disposition of this case was confirmed as being used as such, and accordingly the disposition of this case was taken.

(unit: unit)

[Recognition of Fact] A, Gap 7 through 10, 12, 14, 17 through 23, Eul 3, 4, 6, 7,

8. Each entry of evidence, the purport of the whole pleadings, and the purport of the whole pleadings

(d) the existence of non-taxation requirements;

1) The question is raised

Subparagraph 1 of Article 107 of the former Local Tax Act (Amended by Act No. 10416, Oct. 27, 2010);

Article 127 subparagraph 1, Article 186 subparagraph 1, Article 238-2 (1), and Article 242 (1), and Enforcement Decree of the same Act

Article 79(1)1 and Article 94(1) of the Act shall apply to the cost of acquisition tax, registration tax, property tax, etc. according to the classification of uses.

One of the reasons for taxation, "non-profit business operators with the purpose of public service" use them for their business.

acquisition of real property for the purpose of doing so, and as a example of such public works, the production, charity, and support of the property;

A religion is referred to as ‘culture' along with ‘science and art': Provided, That a legitimate death is within three years from the date of acquisition.

not directly used for such purpose or for the purpose for at least two years from the date of such use;

sale or use for other purposes without use in connection

By prescribing that direct use for its purpose is a non-taxation requirement.

(1) Articles 16(1) and 48 of the Inheritance Tax and Gift Tax Act

Paragraph (1) and Article 12 of the Enforcement Decree of the same Act shall apply to a person who engages in a business for public interest.

For donated property, the taxable value of the inheritance tax and gift tax shall not be included in the taxable value of the donated property.

One of the projects provides for ‘any project which contributes significantly to the dissemination of religion and other edification', and â……………

Article 26 of the Value-Added Tax Act provides goods or services supplied by an organization for public interest.

With respect to the exemption of value-added tax, ‘the exemption of value-added tax' is stipulated as the example of such public interest.

C. Meanwhile, Article 32 of the Civil Act provides for the representation of a non-profit corporation which can become a corporation with the permission of the competent authority.

A juristic person that aims at religion in a religious form is referred to as a religious purpose.

As such, a business for religious purposes is a type of nonprofit public service in Korea.

Acquisition tax, registration tax, and property, if accepted in the form of the reason therefor, shall be what is and what is based on it.

the scope of the purpose of religious use or business, which is exempt from tax, shall be recognized to any extent.

In addition, religious organizations are at issue as well as gatherings, sportss, and religious organizations for local residents in religious facilities;

Religious facilities for punishing community services, such as the provision of welfare, shelters, etc., are acquired for the purpose of acquiring religious facilities;

It is one of the issues of this case whether it is used for other purposes.

(ii) public interest corporations and tax reduction and exemption;

The primary responsibility for guaranteeing the welfare and well-being of people is supported by the State, but the modern society is supported by the State.

State in all public-interest areas in the nature or efficiency of complicated social areas;

The freedom of association cannot be fully guaranteed. The freedom of association is the primary and strong nature of human beings.

For this reason, it is inefficient that the state can not participate or participate in if it is not controlled by the state.

There are many areas of public interest, and in this area various forms of public interest laws related to public interest.

There is room to form a person. In particular, in the case of welfare sector, the world fishing may be formed despite the government's efforts.

D. The role of the non-profit organizations in resolving the blind spot of national or welfare and the blind spot of welfare.

this is more important. Such non-profit organizations are partly represented by the Government.

conduct activities for public interest or provide various social services as entrusted by the Government;

to support this, the Government shall give tax benefits to non-profit organizations as a means to support this.

B. The support policies that actively induce contributions from the private sector are being implemented.

3) The public interest of religious organizations

religion is a new and natural good, that is, a new and new law of nature that is based on a reasonable law of nature;

The euthanasia of mind by sacrineing and promoting any human existence in accordance with a certain form.

The term "person's mind and behavior" means the system of human mind and behavior to obtain happiness, and the core thereof is the beginning.

There is a religious belief referring to the subjective conviction of the power of the world (Preferred to as the world). In addition, the people are land.

Species guaranteed by the Constitution as a human being, which is a full body of believers, barracks, and spirit (Lib - Sele - Gem - Einit);

have freedom to teach.

Religious organizations recognized as one of the public-service corporations shall aim at non-profit business.

In addition, religion is not only closely related to the euthanasia and happiness of individuals in the beginning of the religion.

guaranteeing the freedom of association for the purpose of this Act and promoting the sound development thereof shall be equal to the public interest.

This is due to the unity of religious organizations in Korea. Historically, religious organizations in Korea have many departments of private law.

Establishment of medical institutions, etc., which have been written with due diligence in national education and social welfare, and other activities of relief for empty people and social enlightenment;

3. 1. The 3. 1. 1. The 33 persons signing the declaration of independence at the time of the movement

(15, 16, 200) active in front of national and social tasks to the extent that he/she was 15,000 students, 16, and 2,000 students

It was the reason why the religious organization was easily accepted as one of the public interest corporations even though it represented the public interest.

I seem to be this.

4) Scope of religious use

The exercise of religious rites without having such religious freedom as well as passive religious freedom;

Freedom not to be forced to participate in missionary, educational activities, or assembly or association is naturally guaranteed;

all persons who actively have a religious belief and are in common with the same religious belief;

It is possible to freely conduct missionary activities, educational activities, etc. by conducting school rites and organizing religious organizations.

religious organizations are guaranteed freedom. Accordingly, in the event that religious organizations acquire property for religious purposes, the purpose of such acquisition.

In the area, activities such as religious rites, worships, festivals, religious education, missionary activities, etc. shall be included, and the characteristics of religion

such activities as religious education, missionary work, etc. may be conducted in various ways.

, if any, the whole whole of the activities and the services of the local residents may be included as a matter of course in the activities;

To this end, welfare facilities and resting space for local residents or educational courses, etc. should be provided.

It can contribute to social welfare.In this respect, religious organizations may also be a kind of social welfare organization.

as it can carry out its functions, a crime of religious use exempted from acquisition tax and registration tax.

In determining the above, these social functions of religious organizations should also be considered.

Unlike this, offering meetings, sports, welfare, shelters, etc. for local residents

Religious under the limited premise that it belongs to social welfare programs to be conducted by the Do;

The scope of the purpose of conducting social welfare programs with property acquired by an organization as religious facilities.

If it is interpreted to deviate from the point of view of the whole society, it is one public interest corporation.

It is not only the important social function of religious organizations but also the freedom of religion.

It is not consistent with the purpose of constitutional guarantee.

5) Specific determination

A non-profit entrepreneur referred to in subparagraph 1 of Article 107 and Article 127 (1) 1 of the former Local Tax Act;

The term "use of movable property for business" refers to the use of real property for non-profit business in reality.

The term "use for the business" means the direct use by the relevant nonprofit entrepreneur; and the scope of "use for the business" means the relevant nonprofit entrepreneur.

In consideration of the purpose of business and the purpose of acquisition, it is objectively determined on the basis of actual use.

(see Supreme Court Decision 2004Da58901 delivered on December 23, 2005, etc.) and Article 186 of the former Local Tax Act;

Pursuant to Articles 238-2 and 242, a non-profit entrepreneur shall directly use the property for public services.

The same standard shall apply to the determination of whether a person is affiliated (Supreme Court Decision 2008 June 12, 2008).

See Supreme Court Decision 2008Du1368, etc.).

The plaintiff's purpose business among the remainder of the section for common use of the building of this case

The part which is deemed to be subject to taxation and which is not directly used, shall be the second floor head of the District Education Office (126. 08m).

The Gu classroom (133.2m.), the small group room (124.47m.), the three-story artistic classrooms (133.2m.), the educational room (124.47m.). The above is the educational room (124.47m.).

The following resignations can be acknowledged by taking into account the facts and the overall purport of the pleading mentioned above

In light of the circumstances, the building of this case, including the aforementioned part subject to taxation:

The body shall be deemed to have been directly used for the Plaintiff’s objective business, and the owner of the instant building shall be deemed to have been used by the Plaintiff.

The land in this case acquired to be used as the Vice-President shall also be deemed to be the same, and

The instant disposition was unlawful on a different premise.

① In the instant building, on Sundays, a student group group group group, including juvenile worship, and obsesses;

In addition, music classes, such as musical practice, have been used for the purpose of the group of the members' minority groups, such as the group of members.

Use, as a way to realize a religious belief, religious rites, worships, festivals, religious education, or writing for this purpose;

It is clear that it constitutes a passive preparation, and itself constitutes the use of religious purposes.

On the other hand, the part of the building of this case that the defendant deemed to be subject to taxation is after school.

The part which was used for the purpose of classes, table classes, etc., which was only the Plaintiff’s religious trees.

It appears that there is no significant connection with the enemy. However, the Defendant’s visit to the instant building through the site.

The date of the investigation for the purpose of use is all ordinary (e.g., May 31, 2010, and March 15, 2013).

In light of the fact that after-school classes and the date on which the entrusted classes have been implemented is all ordinary days, etc., as above.

The use of the use seems to have been limited to the ordinary day.

2. However, ‘the use was solely for religious purposes' as non-taxation requirements.

It is not that it is not that, due to the characteristics of the church of the new church, an intensive arrangement is performed on the Sundays of a week.

Since it is prepared, there are many cases in which a church building is not used on an ordinary day, and after-school classes are given after school.

The department department shall be composed of a usual class, and it shall not interfere with the activities of the church of this case.

the main purpose of the building of this case is deemed to be B, and the building of this case is made free of charge.

Considering that it is difficult to consider that the building of this case was used for some other purpose on the ordinary day.

It cannot be viewed that it is not a "direct use for religious purposes" on the ground that the land exists.

③ This part of the building of this case is used for after-school classes, table classes, etc.

It is more so in examining the specific contents and circumstances.

In other words, the plaintiff's corporate register and articles of association and the rules of the church of this case shall be socialized and incorporated.

Services, welfare services, etc. shall be defined as the target business, and the plaintiff shall at the request of the defendant.

00 The operation of the Juvenile Reading Room is entrusted and operated as part of the operation of the after-school classes and the table classes;

The place of this case was operated in the building of this case by a mother and child, and neighboring residents using it.

In the end, the Plaintiff did not receive the payment from the students.

Some of the buildings used for after-school classes or table classes, etc. shall be used for the welfare of the community.

public social service activities that contribute to the public interest may be included in the general social functions of religious organizations.

In addition, it should be viewed that it conforms to the specific purpose of the plaintiff's business.

④ Furthermore, the Defendant conducted a field investigation of the instant building on May 31, 2010 (Monthly Day)

on the premise that the building in this case was used for religious purposes, registration tax, acquisition tax, etc. shall be imposed.

The defendant has not been employed by the plaintiff at a certain time, and recently, the space of the church which is not used by the plaintiff at a certain time is open to the plaintiff.

in the light of the fact that the request was made to provide cooperation to local residents, the source

Part of the building of this case at high level is used for after-school classes or table classes, etc.

It is reasonable to see that it was based on the defendant's statement of intention or the demand of the community.

Subject to non-taxation on the ground that part of the building of this case was provided for after-school classes or table classes;

The Plaintiff’s new construction of the instant building to the local community for the public interest purpose

As a result, it is against the purpose of non-taxation provisions.

⑤ Meanwhile, the instant land is located near the instant building, and its location or area is located.

In this case, the number of members or registered vehicles of the church of this case, and the principal church of this case or the building of this case

Parking of the members, etc. using the instant church or the instant building in light of the size of the church, etc.

Inasmuch as the Plaintiff appears to be necessarily required for religious activities, the Plaintiff’s conduct of religious activities.

It seems reasonably necessary (see Supreme Court Decision 2008Du1368 decided June 12, 2008).

3. Conclusion

Thus, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is accepted.

The plaintiff's appeal is accepted and the judgment of the first instance court is revoked and this conclusion is inappropriate.

Each disposition of this case shall be revoked and it is so decided as per Disposition.

The presiding judge shall admonish a judge;

Judge Seo-dae

Judge Voluntary Award

1) July 27, 2010. the same Dong** * - The land is merged with 2 land.

2) December 18, 2008 is destroyed and lost.

3) On January 1, 201, Article 50(1) and (2) of the Restriction of Special Local Taxation Act, which applies to acquisition tax, property tax, etc. after January 1, 201, is for religious and religious purposes.

(1) The phrase "public works" is defined as "exemption from acquisition tax and property tax" for real estate used directly by an organization;

Although the Gu was deleted, it is merely due to the fact that there was a separate provision on social welfare, education, and science and technology.

The purpose seems to be the same.

4) Judicial precedents may not give tax benefits to organizations for religious and religious purposes unless they aim at public services.

The position is that (see Supreme Court Decision 9274499 delivered on November 10, 1992).