1. All of the plaintiff's claims are dismissed.

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

Details of the disposition

The plaintiff is a non-profit religious corporation that has completed the registration of incorporation on October 29, 2010, with the permission of establishment from the Chungcheongnam-do Governor pursuant to Article 32 of the Civil Act on October 14, 2010 and Article 4 of the Rules on the Establishment and Supervision of Non-Profit Corporations under the jurisdiction of the Ministry of Culture, Sports and Tourism and Cultural Heritage Administration for the purpose of facilitating religious training activities in mind.

On November 6, 2014, the Plaintiff acquired the instant real estate as gifted by Yangcheon-gu Seoul building B and C (hereinafter “instant real estate”). On November 10, 2014, the Plaintiff was exempted from acquisition tax on the ground that “The instant real estate constitutes real estate acquired by a religious organization under Article 50(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) to use for its business.”

On December 10, 2015, the Defendant determined and notified the Plaintiff of KRW 23,631,190, including acquisition tax (including additional tax), special rural development tax (including additional tax), and local education tax (including additional tax), as shown in the attached Table pursuant to Article 50(1) of the former Restriction of Special Local Taxation Act, on the ground that “the instant real estate is not used directly for the relevant purpose, for profit-making business, without using it directly for the relevant purpose

(2) On March 10, 2016, the Board of Audit and Inspection dismissed the Plaintiff’s request for examination on July 19, 2018.

[Ground of recognition] A without dispute, Gap evidence Nos. 1 and 2, Eul evidence Nos. 1 and 6 through 8, and the Plaintiff’s argument as to whether disposition of the whole pleadings is legitimate, the main text of Article 50(1) of the former Restriction of Special Local Taxation Act, which states that a religious organization is exempted from acquisition tax on real estate acquired to use for the pertinent business, and did not premise direct use. The main text of Article 50(1) of the Restriction of Special Local Taxation Act was amended by Act No. 12955, Dec. 31, 2014; and was enforced on January 1, 2016.