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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On August 25, 201, the Plaintiff, a non-profit educational foundation with the aim of higher education, established and operated the Korea National University, was newly building and obtaining approval for use of the media library of Korea National University on the ground of 1-2 and 32 parcels from Seongbuk-gu, Seongbuk-gu, Seoul.
B. On September 23, 2011, the Plaintiff filed an application for reduction or exemption of local taxes on the ground that he/she acquired the said building for use in educational business. On September 27, 2011, the Plaintiff was exempted from acquisition tax, property tax, etc. pursuant to the main text of Article 41(1) and main text of Article 41(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 11138, Dec. 31, 2011; hereinafter the same)
C. On January 19, 2012, the Plaintiff entered into a contract with the lub-only lecture room located on the fourth floor of the above building (hereinafter “lub-only shop”) by setting the lease term of five years, lease deposit of 20,000,000, and the rent of 10,000,000 won per annum (including value-added tax).
On February 10, 2012, a elbow production station has completed the registration of a movie theater with respect to the instant lecture room, and thereafter, has operated a paid movie theater for the general public as well as the Korea National University and the faculty members after the registration of the movie theater.
E. On July 10 and 12, 2016, the Defendant imposed and collected acquisition tax (including additional tax) 25,701,820 won, local education tax (including additional tax), 1,380,930 won, and special rural development tax (including additional tax) 1,616,540 won under the proviso to Article 41(1) and the proviso to Article 41(2) of the former Restriction of Special Local Taxation Act on the ground that “where real estate and land annexed thereto acquired by a school foundation is not used directly for educational business, it shall be subject to additional collection of acquisition tax, property tax, etc.” on the Plaintiff as stated in the list of claims in the attached sheet.
(f) The disposition of this case is made by the Plaintiff.