1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 4, 2010, the Plaintiff, as a non-corporate body for religious purposes, acquired and owned No. 1001 of the New-Coke department store 1-19 ground (hereinafter “instant building”).

B. On July 17, 2013, the Defendant: (a) deemed that the instant building is not directly used for religious purposes; (b) imposed KRW 6,128,370 on the instant building; (c) local resource and facility tax of KRW 3,758,40 on the Plaintiff; and (d) local education tax of KRW 785,680 on the Plaintiff.

C. On September 9, 2013, the Defendant imposed a property tax on the land annexed to the instant building 488.3 square meters for the foregoing reasons. However, the Defendant imposed a property tax of KRW 2,729,20 on the land of KRW 89-4 large 350 square meters owned by the Plaintiff, including KRW 415,50,00, property tax of KRW 12,143,050, local education tax, and KRW 1,747,920 on the land attached to the instant building.

(hereinafter referred to as the “instant disposition”). D. The instant disposition of imposition on the instant building and its appurtenant land was made.

The Plaintiff dissatisfied with the instant disposition and filed a tax appeal on October 11, 2013, but the Tax Tribunal dismissed the Plaintiff’s request on April 3, 2014.

【Ground for recognition】 The fact that there has been no dispute, Gap's 1 through 4, Eul's 2, the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion falls under “real estate used directly for religious purposes” under Article 50(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12175, Jan. 1, 2014; hereinafter the same) and thus, the property tax, local resource and facility tax, and local education tax shall be exempted.

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

C. The main text of Article 50(2) of the former Restriction of Special Local Taxation Act on the basis of determining whether a “real estate directly used for religious purposes” constitutes “real estate” is used directly by an organization for religious purposes for the pertinent business as of the tax base date.