2015Guhap53183 Disposition of revocation of imposition of registration tax, etc.

The Korea Foundation for the Maintenance of the Korea Foundation;

Seoul Jongno-gu 149 ( Sejong-ro, luminous Building)

Representative ○○○

Law Firm LLC (LLC, Attorney Choi Jung-hee, Counsel for the plaintiff-appellant-appellant)

The head of Dongdaemun-gu

Attorney Kim Jong-young, Counsel for the plaintiff-appellant

Litigation Performers Maternia

June 19, 2015

July 17, 2015

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit are assessed against the Plaintiff.

1. Registration tax (real estate) paid by the Defendant to the Plaintiff on July 10, 2013 KRW 99, 733, 860 (registration tax) occasionally imposed on the Plaintiff on July 10, 2013

54, 199, 660 won, additional tax 29, 815, 230 won, local education tax, 15, 718, 970 won, and 2 acquisition tax (real estate)

Occasional minutes92, 416, 360 won (acquisition tax of 54, 199, 660 won, additional tax of 29, 815, 230 won, agricultural special tax of 8, 401, 470

3) Property tax (land), 7, 010, 950 won (property tax 4, 252, 230 won, and urban planning tax) for September 2010.

1, 908, 280 won for local education tax, 850 won for local education tax, 440 won), 4 Property Tax (Land) for September 7, 201, 123, 980 won (re-paid)

Busan tax 4, 329, 270 won, special taxation 1, 928, 860 won, local education tax 865, 850 won, and 5 property tax (land)

Local education tax (property tax of 4, 331, 820, special taxation amount of 1,939, 910, and local education tax of 7,138,09 for September 2012

866, 360 won), 6. Property tax (building) 1, 700, 360 won (property tax 639, 120 won, 120 won, and urban limits on July 2010.

7 Property tax (building) and 364, 300 won, 569, 120 won, local education tax, 127, 820 won, 7 Property Tax (building)

1, 800, 130 won (property tax of 675, 720 won, special taxation of 378, 400 won, and regional resources facilities for July 201, 201;

(8) Property tax (building), 1, 819, 250 won, 610, 870 won, local education tax, 135, 140 won), and

(property tax, 682, 780 won, special taxation amount, 382, 350 won, local resource and facility tax, 617, 570 won, and local education tax.

136, 550 won), (9) Property tax (building) on July 1, 2013, 764, 200 won (property tax 662, 760 won, and city

Each disposition on imposition of local education tax of 371, 150 won, 597, 740 won, and 132, 550 won for local education tax

(b) revoke this subsection.

2. The Defendant’s property tax (land) assessed against the Plaintiff on September 10, 2013, KRW 10, 465, 670, which was assessed against the Plaintiff on September 10, 2013

8. Property tax (property tax of 5,078, 848, 2,221, 822, local education tax of 1,015, 760 won)

such disposition shall be revoked.

3. Acquisition tax (real estate) imposed on the Plaintiff on January 12, 2015 by the Defendant on January 12, 2015, KRW 8,136,260 (acquisition tax)

5, 465, 140 won, additional tax 2, 030, 830 won, special agricultural income tax 640, 290 won), and 2. Occasional portion of registration tax (real estate)

6. 6, 582, 420 won (registration tax of 4,098, 850 won, additional tax of 1,523, 130 won, local education tax of 960, 440 won), 3 others

Busan (Land) Occasional (Land) 1, 175, 340 won (property tax 758, 280 won, urban planning tax 265, 400 won, 265, 400 won);

Local education tax (151, 660 won), (4) occasional portion of property tax (land) (1, 194, 710 won (property tax)

70, 780 won, 269, 770 won in an urban area, local education tax, 154, 160 won in local education tax, 5 property tax (land) occasional portion.

(2012) 1, 211, 770 won (property tax of 781, 790 won, urban area of 273, 620 won, local education tax of 620 won, and local education tax

156, 360 won), 6. Occasional portion of property tax (land), 1, 235, 080 won (property tax 796, 820 won, and urban area)

Each disposition of imposition of local education tax amounting to 278, 890 won, local education tax amounting to 159, 370 won) shall be revoked.

1. Details of the disposition;

A. On May 23, 2007, the Plaintiff as an organization for religious business purposes, filed an application for full exemption from acquisition tax and registration tax pursuant to Article 517 (1) of the former Local Tax Act (amended by Act No. 8175, May 27, 2007; hereinafter referred to as the “instant building”) with the aim of using it as an education hall and a parking lot of the Yong-dong church (hereinafter referred to as the “instant church”) affiliated with the Plaintiff.

In addition, on May 24, 2010, the Plaintiff acquired the gift to use it as a parking lot for the instant building, as its original source, 231-1, 150-30 land in Dongdaemun-gu, Seoul, Dongdaemun-gu (hereinafter “instant land”) and was accordingly exempted from acquisition tax and registration tax in total 15, 310, 90 won.

B. As indicated in the attached list of the details of the use of the building, the Defendant calculated the following tax base: (a) on the 878 square meters of the total floor area of the instant building, which is part of the 53m square meters of the 406m square meters of the total area of the instant building; (b) the square meters of the 75m square meters of the total area not used on the 2nd floor + (the square meters of the 67m square meters of the area not used on the 3rd floor + the converted area according to the ratio corresponding to the part not used on the 2nd 237m square meters of the 2nd 4,325,200, 200, 300 won of the real estate as indicated in the attached list: (c) the acquisition value of the real estate as KRW 13,00,000, + 517, 200, 308, 2000 won of the 2nd 4th m.

C. Accordingly, on July 10, 2013, the defendant: (1) 9, 733, 860 won from time to time; (2) acquisition tax (real estate) 92, 416, 360 won from time to time; (3) property tax (land) 7, 010, 950 won from September 7, 201; (4) property tax (land) 7, 123, 980 won from September 3, 201; (5) property tax (land) 7, 138, 090 won from September 7, 2012; (6) 6, property tax (land) 1, 70, 360 won from July 1, 2010; and (6) 1, 30 years from time to time to time; (7) 1, 360 won from May 1, 201; and (7) 1, 20 years from time to time to time

D. In addition, on January 12, 2015, the Defendant rendered a decision that the instant land used as a parking lot for the instant building was not directly used (63/1, 406) to the Plaintiff, and (1) as to the portion corresponding to the acquisition tax (63/1, 400 on an occasional basis) amounting to 8, 136, 260 won, (2) an occasional portion of registration tax (real estate) amounting to 6, 582, 420 won, (3) property tax amounting to 1, 175, 340 won, (4) amounting to 1, 175, 340 won, (4) amounting to 1, 194, 710 won, and (5) amount to 1, 201, 200 won (3) amount to 1, 201, 31, 205 won (land) amount to 1, 2015 won.

【Ground of Recognition】 Each entry in Gap evidence Nos. 1 through 6 (including branch numbers, if any) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Since the Plaintiff directly uses the entire building for religious purposes, the instant disposition made by the Defendant on a different premise is unlawful.

(b) Relevant statutes;

The provisions of the attached Table shall be as specified in the statutes.

C. Determination

1) Article 107 subparagraph 1 of the former Local Tax Act, Article 127 (1) 1 of the former Enforcement Decree of the Local Tax Act, Articles 79 (1) 1 and 94 (1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 20183, Jul. 23, 2007), the acquisition tax and registration tax shall not be imposed on the real estate acquired by a nonprofit entrepreneur for religious purposes to use directly for his/her business: Provided, That if the real estate acquired without justifiable grounds within three years from the date of its acquisition is not used directly for other purposes, but for other purposes, the acquisition tax and registration tax shall be imposed on the relevant portion, and if the non-profit entrepreneur uses the real estate for non-profit business, the term "real estate for non-profit business" should be used directly for the non-profit business itself, but the scope of its use should be determined objectively based on 00 won and the actual purpose of the non-profit business.

On the other hand, the interpretation of tax laws and regulations shall be interpreted in accordance with the law, unless there are special circumstances, and it shall not be extensively interpreted or analogically interpreted without any reasonable reason, and in particular, it is in line with the principle of equity in taxation to strictly interpret the provisions that can be seen as clearly preferential provisions among the requirements for reduction and exemption (see Supreme Court Decision 97Nu20090 delivered on March 27, 1998).

2) Facts of recognition

A) On May 31, 2010 and March 15, 2013, the Defendant conducted a field investigation to investigate whether the instant building is directly used for religious purposes.

B) The instant building is located 240 meters away from the main church of the instant church. The underground floor of the instant building is a machine room, a storage room, a management room for the first floor, a parking lot for the second floor, and an art hall for the table room and the second floor.

The third floor consists of a wedding room, music class, group room, Moroc practice room, fourth floor, water tank room, and warehouse.

C) The Plaintiff applied for the change of the second floor of the instant building from the office to the depository, and on May 6, 201, the use of the second floor of the instant building was changed.

D) On April 23, 2008, the Plaintiff and the Defendant entered into an entrustment agreement with the Defendant to entrust the operation of the Gu youth reading room from July 25, 2008 to June 30, 2014. From March 2010 to the above Gu youth reading room, the Plaintiff operated 'after-school classes' from 30 to 7:30,000 to 30,000.

E) The articles of association of the Plaintiff stipulate that the Plaintiff’s objective business includes the Plaintiff’s pre-do, education, and relief business, the business related to the development of the national mental health and social development, the business related to social edification and service, the childcare facilities, kindergarten business, welfare business for the aged, the welfare business for the children, etc. operated by the individual church, and the rules of the instant church include the “business for the purpose of the instant church,” the “business for social edification and service,” the “business for social edification and service, children’s young children, and kindergarten business,” etc.

[Recognition of Fact] A. A. 7, 10 evidence, Eul's 3 and 4 evidence without dispute, and the whole pleading

3) In light of the following circumstances acknowledged by the above facts, i.e., the purport of the provision on reduction or exemption of the former Land Tax Act and the principle of strict interpretation of the preferential provision, it is reasonable to view that the property indirectly used for religious purposes cannot be subject to non-taxation, and only the property indispensable for religious purposes is subject to non-taxation. Thus, even if the plaintiff or the church's wooden business and welfare business are provided, it is reasonable to view that non-taxable real estate is limited to the property indispensable for religious purposes, such as worship and worship. ② Even if a religious organization provides a gathering, sports, welfare, and rest place for individual religious facilities within the building of this case, it is difficult to view the part of the building of this case to be used for non-taxation of the whole building of this case to be used for non-taxation purposes, since it is not for the purpose of acquiring social welfare services to be carried out by the non-taxation organizations regardless of their relics and free of charge, and thus, it is difficult to view the part of the building of this case to be used for non-taxation and non-taxation purposes of the building of this case.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so ordered as per Disposition.

shall be ruled.

Judges and decoration of the presiding judge;

Judges Suh Jeong-hee

Judges Lee Dong-gu

1) July 27, 2010. The same 231 - The land will be merged into 2 land.

2) December 18, 2008 is destroyed and lost.

Site of separate sheet

Details of building use

A person shall be appointed.

Official Area: Doo-story, 1, 379. 75 (Inspection room, parking lot, roof tower)

Site of separate sheet

Related Acts and subordinate statutes

▣ 구 지방세법 ( 2007 . 5 . 25 . 법률 제8491호로 개정되기 전의 것 )

Article 107 (Non-Taxation according to Classification of Purposes)

No acquisition tax shall be imposed on the object falling under any of the following subparagraphs (excluding those subject to taxation under Article 112 (2)): Provided, That in case of a light used for a profit-making business prescribed by the Presidential Decree, or a light not used directly for such purpose without any justifiable reason within one year (in case of subparagraph 1, three years), from the date of acquisition, or in case where it is sold or used for other purpose without using directly for such purpose for two or more years from the date of its use, the acquisition tax on the relevant portion shall be imposed:

1. Non-permanents prescribed by Presidential Decree, the purpose of which is religious, religious, charity, academic, art and other public activities;

acquisition of real estate to be used by an entity for its business

Article 127 (Non-Taxation according to Classification of Purposes)

(1) Those falling under any of the following subparagraphs (excluding the objects of taxation under Article 112 (2)):

No registration tax shall be imposed on any for-profit business: Provided, That any profit-making business prescribed by the Presidential Decree is used.

or registration date (in the case of subparagraph 1, 3 years) without any justifiable reason.

Where it is not used directly for the purpose or for the purpose for at least two years from the date of such use;

In case of sale or use for other purposes without use, the corresponding part

The registration tax shall be imposed.

1. Non-permanents prescribed by Presidential Decree, the purpose of which is religious, religious, charity, academic, art and other public activities;

Registration of real estate to be used by an interested party for its project

▣ 구 지방세법 시행령 ( 2007 . 7 . 23 . 대통령령 제20183호로 개정되기 전의 것 )

Article 79 (Scope of Nonprofit Enterprises)

(1) "Non-profit entrepreneur prescribed by Presidential Decree" in subparagraph 1 of Article 107 of the Act means the following persons:

of this section.

1. Organizations for religion and ancestral rites;

Article 94 (Scope of Nonprofit Business Operator, etc.)

(1) "Non-profit entrepreneur prescribed by Presidential Decree" in the main sentence of Article 127 (1) 1 of the Act means 79.

a non-profit entrepreneur under the provisions of this section. Finally