(a) Whether all of them can be deemed non-taxable items of the property tax and aggregate land tax for public interest purposes;

(b) Whether the Korea Medical Association is an academic research organization under Article 79 (1) 16 of the Enforcement Decree of the former Local Tax Act;

A. In order to be subject to non-taxation on property tax, aggregate land tax, etc., a non-profit entrepreneur for public interest shall be a entrepreneur falling under any of the subparagraphs of Article 79(1) of the former Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 14483 of Dec. 31, 1994). The provision shall be deemed to be a provision which only lists the non-taxable businessmen. Thus, if a non-profit entrepreneur does not fall under Article 79(1), it shall not be deemed to fall under non-taxation on property tax, etc.

B. Under Article 79 (1) 16 of the former Enforcement Decree of the Local Tax Act, a scientific research organization refers to an organization whose main purpose is academic research and presentation in light of its purpose. Thus, the Korea Medical Association, an incorporated association, the research and presentation of which are incidental business, shall not be deemed to be a scientific research organization under Article 79 (1) 16.

A.B. Article 184 subparagraph 1 of the Local Tax Act, Article 234-12 subparagraph 2 of the Local Tax Act, Article 79 (1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 14483, Dec. 31, 1994). Articles 136 and 194-6 (2) of the Enforcement Decree of the Local Tax Act

Recognizing the legal representative of the Korea Medical Association

The head of Yongsan-gu Seoul Metropolitan Government

Seoul High Court Decision 93Gu28425 delivered on May 3, 1994

The judgment below is reversed and the case is remanded to Seoul High Court.

The defendant's grounds of appeal are examined.

(1) According to the reasoning of the judgment below, the court below acknowledged that the plaintiff was a juristic person established under Article 26 of the Medical Service Act under regulation and supervision under the provisions of the same Act, and according to the plaintiff's articles of incorporation, the purpose of its business is to promote social welfare, develop and disseminate medicine, medicine, medicine and medicine, education on medical care and medical care, research and study of the medical system and medical insurance system, improvement of business management, international exchange of medical knowledge, academic journals, academic journals, academic journals, academic journals, training system and medical care, research and promotion of social development and welfare, medical service, etc., and the fact that the plaintiff conducted various public activities under the above provisions from 1981 to the present, and thus revoked the disposition imposing the property tax of this case for the purpose of imposing the property tax of this case for non-profit business under Article 184 subparagraph 1 and Article 234-12 of the Local Tax Act.

(2) Articles 184 and 234-12 of the Local Tax Act provide that real estate and land falling under any of the following subparagraphs shall not be subject to the property tax and aggregate land tax, and Articles 184 subparagraph 1 and 234-12 subparagraph 2 of the same Act provide that non-profit business operators as prescribed by the Presidential Decree for their business purposes shall use real estate and land tax. Articles 136 and 194-6 (2) of the Enforcement Decree of the same Act provide that "non-profit business operators as prescribed by the Presidential Decree" means non-profit business operators as prescribed in Article 79 (1) (amended by the Presidential Decree No. 1483 of Dec. 31, 194) and Article 79-12 of the same Act provide that organizations which are non-taxable business operators as prescribed by the Presidential Decree shall not be subject to the property tax or non-taxable business operators for purposes of promoting the public interest, and they shall not be subject to the property tax or non-taxable business operators' organization among the non-taxable business operators' organizations:

According to the court below's determination, although the Korea Medical Association of this case is a corporation established under the Medical Service Act that runs a nonprofit business for the public interest, such as education and guidance on national health, it can be said that it is engaged in a nonprofit business for the purpose of public interest, such as promotion of intention and promotion of rights, supplementary education of medical personnel and mutual aid business, etc., and is engaged in the production and distribution of medical science, alcohol-related research and academic journal as a supplementary business (as a result of the records, the ratio of research funds to total expenditure for the last six years is only an average of 5%). Thus, it cannot be viewed as an organization with the main purpose of academic research and publication (the ratio of research funds to total expenditure for the last six years is only an average of 5%). However, the court below held that it constitutes a non-taxation object of property tax and aggregate land tax without any determination as to whether it falls under the academic research organization as claimed by the parties, and it does not affect the conclusion of the judgment by misapprehending the legal principles as above.

(3) Therefore, the lower judgment is reversed and the case is remanded to the lower court. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Don-hee (Presiding Justice)