Whether a non-profit entrepreneur is subject to a non-taxation on the aggregate land tax as provided in subparagraph 2 of Article 234-12 of the Local Tax Act because there is justifiable reason for not using his own land directly.

In light of relevant Acts and subordinate statutes such as Article 234-8 of the Local Tax Act, unless a non-profit entrepreneur does not directly use the land for his/her business and does not build a building to be directly used for his/her business, even if a non-profit entrepreneur does not directly use the land for his/her business due to justifiable grounds, or does not build a building to be directly used for his/her business, it shall not be subject to the exemption from the aggregate land tax pursuant

Articles 234-12 and 234-8 of the Local Tax Act

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Doz., Counsel for plaintiff-appellant)

Table 10 Madle Madle Round

Head of Gu of the Busan Metropolitan City;

Busan High Court Decision 93Gu1121 delivered on September 24, 1993

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

The plaintiff's grounds of appeal are examined.

Article 234-12 of the Local Tax Act provides that "the land that is not subject to the aggregate land tax shall be directly used for the relevant business by a non-profit entrepreneur prescribed by Presidential Decree, who uses it for the relevant business. In this case, the land annexed to a building which is being directly used for the relevant business, shall be deemed directly used for the relevant business." In light of the provisions of related Acts and subordinate statutes, such as Article 234-8 of the Local Tax Act that provides that the land subject to the aggregate land tax shall be all land under the Cadastral Act, unless a non-profit entrepreneur does not directly use it for the relevant business, and does not build a building to be directly used for the relevant business, even if a non-profit entrepreneur is unable to directly use it for the relevant business due to justifiable grounds, or a building to be directly used for the relevant business is not subject to the tax exemption under Article 234-12 subparagraph 2 of the Local Tax Act (see, e.g., Supreme Court Decision 92Nu14809, Jun. 8, 1993).

On June 1, 1992, the tax base date of this case determined that the land of this case was actually used for religious business, which is the purpose of acquiring it, or that the building directly used for religious business is not under construction. The court below rejected the plaintiff's assertion on the ground that the plaintiff's assertion that the tax disposition of this case is unlawful since the plaintiff's failure to directly use the land of this case due to justifiable grounds, and there is no evidence to prove that the defendant rejected the application for the building permit submitted by the plaintiff or the plaintiff's request for the building permit itself as alleged by the plaintiff. If the land of this case was in the above condition as of the tax base date, regardless of whether or not the plaintiff's above assertion was based, it cannot be subject to the exemption from the aggregate land tax under Article 234-12 subparagraph 2 of the Local Tax Act. Thus, the court below's determination on this point is not proper, and it cannot be accepted to criticize that there was an error

Therefore, the plaintiff's appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Ahn Yong-sik (Presiding Justice)