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(영문) 대구지방법원 2018.06.08 2018구합137
취득세경정청구거부처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. 1) The Plaintiff is a church belonging to a religious organization, i.e., a imperative missionary mission, which is an incorporated association, located in 24 U.S. due to changes in the Seo-gu Daejeon District Office of Education. From March 2012, the Plaintiff was establishing and operating a bowling school, an alternative school, in 129-505-ro 129-505, i.e., Kimcheon-si, Kimcheon-si, without obtaining school establishment authorization. 2) On March 30, 2015, the Plaintiff submitted a school establishment plan to the Superintendent of the Gyeonggi-do Office of Education through the Kimcheon-si Office of Education (hereinafter referred to as the “Seoulcheon District Office of Education”) and requested the review thereof.

3. On June 22, 2015, the Superintendent of the Provincial Office of Education and the Maritime Affairs related thereto.

8. 25. Two times, the Plaintiff notified the Plaintiff that additional matters will be supplemented according to the results of the review of the school establishment plan.

Accordingly, on July 22, 2015 and October 13, 2015 of the same year, the Plaintiff added the establishment plan to the Superintendent of the Gyeonggi-do Office of Education by adjusting “the grounds for establishment or purpose of school establishment, direction of operation, annual budget bill on revenue (2016-2018) per student” to “the annual expenses of parents per student”.

4) On March 8, 2016, the Superintendent of the Gyeonggi-do Office of Education notified the head of Kimcheon Education that the establishment plan of a school is appropriate and requested the Plaintiff to provide guidance. The type of schools: The Plaintiff’s establishment process: middle and high school (accredited) - middle and high school - 180 high school - 180 high school - 120 high school 6 class 120, total 15 classes (20 classes per class) : the scheduled date of opening 300 classes (20 classes per class): September 5, 2016) the Plaintiff applied for authorization to establish an alternative school on March 23, 2016.

Accordingly, on April 8, 2016, the Kimcheon-gu Office of Education submitted the above application and examination data to the Superintendent of the Provincial Office of Education.

6. The Operation Committee for the Establishment of Alternative Schools of the Gyeongbuk-do Office of Education on June 22, 2016, as a result of deliberation on the application for the establishment of alternative schools by the plaintiff on June 22, 2016.

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