The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011; hereinafter the same shall apply) provides that "any real estate acquired by an organization for religious or religious purposes to use for its business shall be exempted from acquisition tax: Provided, That where such real estate is used for profit-making business or is not used directly for such business within three years from the date of its acquisition without justifiable grounds, or where such real estate is sold, donated, or used for other purposes without direct use for such business for at least two years from the date of its use

The term "use of the relevant real estate for a nonprofit business operator" means the direct use of the relevant real estate for a nonprofit business operator itself, and the scope of "use for the relevant business" shall be determined objectively based on the actual usage relationship in consideration of the business purpose and acquisition purpose of the relevant nonprofit business

(see, e.g., Supreme Court Decision 2009Du4708, May 28, 2009). In cases where a non-profit entrepreneur provided a company house or a lodging to a partner, if the provision of a company house or a lodging room is for the convenience of members or for the performance of duties, and it is not significantly related to the performance of duties, the company house or lodging room shall not be deemed directly used for the purpose of the non-profit entrepreneur’s business. However, if a partner of the company is not necessary for the non-profit entrepreneur’s business activities and stays in the company house or lodging room concurrently lacks the nature of the performance of duties, the company house or lodging room may be deemed directly used for the purpose of the business.

citing the reasoning of the judgment of the court of first instance, the lower court, citing the reasoning of the judgment, acquired the instant apartment around April 201 by the Plaintiff, a religious corporation, which is for the purpose of training of the sexual intercourses and the maintenance and management of the church belonging to the Suwon-gu.