As a foundation, thecheon-gu Maintenance Foundation (Attorney Choi Jong-ho et al., Counsel for the defendant-appellant)

The head of Sungnam-si Subdivision

November 13, 2013

Suwon District Court Decision 2012Guhap14232 Decided May 22, 2013

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s imposition of acquisition tax of KRW 33,182,40 against the Plaintiff on September 10, 2012, the imposition of KRW 1,659,120 for special agricultural and fishing villages tax, and KRW 3,070 for local education tax, shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning of the judgment of this court is as follows, except for adding a decision that it is difficult to view the apartment of this case as being directly used for the purpose of the Plaintiff’s business, which is an organization for religion purposes only because the apartment of this case is a multi-family housing under the Building Act, and therefore, it is identical to the reasoning of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8

Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.

Judges Cho Dong-dong (Presiding Judge)