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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff obtained permission for incorporation on June 30, 2010 and on June 7, 2010
6. As a social welfare foundation established on September 9, 2010, Busan District Court's Busan District Court's registry office completed the registration of ownership transfer as to the building of 1195-7 and 286.9 square meters and its ground (the above building is referred to as "the building of this case" and the above land and buildings are combined; hereinafter referred to as "the real estate of this case").
B. The Plaintiff filed an application with the Defendant for non-taxation, including acquisition tax, on the ground that the Plaintiff, a non-profit entrepreneur, acquired the instant real estate to use it for welfare business, which is its own business, and was exempted from acquisition tax and registration tax, etc. based on Articles 107 and 127 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 30, 201; hereinafter the same).
C. On January 20, 201 and August 9, 2011, the Plaintiff voluntarily reported and paid KRW 11,760,240,00 in total, including acquisition tax and registration tax, equivalent to the portion of 438.8 square meters used for profit-making business, such as lease, among the instant buildings.
Since then, the Defendant investigated the current status of the use of the instant real estate and confirmed that the portion of 718.32 square meters (hereinafter “the instant public room part”) excluding 438.8 square meters, which is used for the Plaintiff’s proper purpose business among the instant buildings, is left alone as a public room, and imposed the acquisition tax, etc. on the Plaintiff on the aggregate of 14,927,140 won (including acquisition tax, 7,546,630 won, special rural development tax, special rural development tax, 754,650 won, 5,521,50 won, local education tax, 104, 310 won, and additional tax on the ground that the Plaintiff did not directly use the instant public room for the purpose business within three years from the date of acquisition of the instant real estate without justifiable grounds.
E. Accordingly, the Plaintiff filed an objection on December 17, 2013, and the Defendant decided on the Busan Metropolitan City Local Tax Deliberation Committee.