1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On April 29, 2016, the Plaintiff completed the registration of transfer of ownership for reasons of sale on March 10, 2016 with respect to Seoul-gu building B and C (hereinafter “instant real estate”). In accordance with Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same), the Plaintiff deemed that the instant real estate constitutes real estate acquired by a religious organization to use directly for religious activities for business purposes, and did not report and pay acquisition tax.

Considering that the instant real estate is not used for religious purposes, the Defendant determined and notified the Plaintiff of the total amount of KRW 5,099,380,000 including acquisition tax, etc. and property tax, etc. as shown in the attached Table.

(hereinafter “each of the instant dispositions”). On July 25, 2017, the Plaintiff filed a request for correction as to each of the instant dispositions on the grounds that the instant real estate was used directly by religious organizations for religious activities for exemption from acquisition tax and property tax. However, the Defendant rejected the request on September 12, 2017, deeming that the requirements for correction stipulated in Article 50 of the former Framework Act on Local Taxes (amended by Act No. 16039, Dec. 24, 2018; hereinafter the same) were not satisfied.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed a request for review to the Board of Audit and Inspection, but was dismissed on October 19, 2018.

[Reasons for Recognition] Facts without dispute, Gap's evidence Nos. 1 through 5, Eul's evidence Nos. 1 through 5, and the plaintiff's assertion as to whether disposition of the whole purport of the pleadings is legitimate, since the real estate of this case is used for D as a religious activity, acquisition tax and property tax shall be reduced or exempted pursuant to Article 50 of the former Restriction of Special Local Taxation Act, and since D's judgment becomes final and conclusive as religious activity, there are legitimate grounds for filing a request for correction under Article 50 (2) 1 and 3