1. The Defendant’s property tax (building) for the Plaintiff on July 9, 2015, the regular amount of property tax (building) for the Plaintiff on July 2015, KRW 895,180.

1. Details of the disposition;

A. On January 7, 2015, the Plaintiff, as a non-corporate association for religious purposes, acquired 1/2 shares among the 5,716 square meters in Gyeonggi-gun, Gyeonggi-do, and D large 245 square meters and three-story education and research facilities for reinforced concrete structure (hereinafter referred to as “instant real estate”) and shared with other co-owners E.

B. The Defendant: (a) deemed that the instant real estate was not used directly for a religious purpose as of the tax base date (on June 1, 2015), and rendered each of the instant dispositions against the Plaintiff on July 9, 2015, on which the instant real estate was imposed and notified the Plaintiff of the property tax (building) of 895,180 won, local resource and facility tax of 415,840 won, local education tax of 179,030 won, and the local education tax of 1,488,270 won, local education tax of 297,650 won, respectively.

C. On October 6, 2015, the Plaintiff, who was dissatisfied with each of the instant dispositions, filed an appeal with the Tax Tribunal on October 6, 2015, but the appeal was dismissed on January 5, 2016.

[Ground of recognition] Unsatisfy, Gap evidence 1-2, Gap evidence 2-5, the purport of whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion constitutes “real estate used directly for a religious purpose” under Article 50(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same), and thus, the property tax, local resource and facility tax, and local education tax should be exempted.

(b) as shown in the attached Form of the relevant statutes;

C. Article 50(2) of the former Restriction of Special Local Taxation Act provides that real estate used directly by an organization for religion for the pertinent business as of the tax base date shall be exempted from property tax and local resource and facility tax, and Article 150 Subparag. 6 of the Local Tax Act provides that a taxpayer of property tax is a taxpayer of local education

Article 50 (2) of the Restriction of Special Local Taxation Act.