1. The lawsuit of this case is dismissed in exchange for another court.

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

1. Details of the disposition;

A. As to the 4,737 square meters for B, C forest land, 1,815 square meters for C forest land, and 26,230 square meters for D forest land (hereinafter “each of the instant land”), the registration of ownership transfer was completed on December 30, 2015 on the ground that the Incorporated Foundation completed the registration of ownership transfer on the gift on December 30, 2015.

B. The F acquired each of the instant land as above and was exempted from acquisition tax, etc. as to each of the instant land by applying for reduction or exemption of acquisition tax, etc. pursuant to Article 50(1) of the Restriction of Special Local Taxation Act on the ground that it constitutes real estate acquired by a religious organization to use directly for religious activities to

C. Meanwhile, on the other hand, on February 15, 2016, the registration of cancellation of transfer of ownership was completed on March 16, 2016 on each of the instant land due to the cancellation of agreement. D.

Accordingly, on May 4, 2016, the Defendant issued a payment notice to F on the ground that the transfer registration of ownership completed in F future was cancelled due to the cancellation of the agreement on donation contract with F on the ground that the period of direct use for religious activities is less than two years (hereinafter “instant disposition”).

E. On July 20, 2016, the Plaintiff, a representative of F, requested the Tax Tribunal for the instant disposition, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s request on October 31, 2016.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 6, 7, 13 through 18 (including branch numbers), the purport of the whole pleadings

2. Upon the cancellation of the permission for incorporation of the Foundation E, the Foundation E, which was the Foundation E, with respect to each of the instant lands asserted by the Plaintiff, the Foundation E is temporary to the Plaintiff.