1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The plaintiff is an incorporated foundation with the aim of owning and managing land, buildings, and equipment necessary for the business of the U.S. Southern Family Association and supplying assets necessary for its management.

In order to achieve its purpose, the plaintiff shall conduct a domestic transition business, an overseas charter business, a religious education business, etc.

B. On September 24, 1985, the Plaintiff acquired the Real Estate No. 63-9 No. 5, No. 63-9, No. 5, and No. 4 (hereinafter “instant Real Estate”) from Seodaemun-gu Seoul, Seodaemun-gu, Seoul for the purpose of using the instant real estate as a domestic company house or office, and used the instant real estate for its purpose.

Since then, since the dispatch of missionary officers to the Republic of Korea in the U.S. south Diplomatic Korea no longer exists, the Plaintiff is obliged to use the instant real estate as a lodging and office for the relevant fleet or his family members, in case where the ship teachers belonging to the Korea Diplomatic Diplomatic Association, who sold the instant real estate overseas from June 2010, temporarily return to the Republic of Korea.

C. On July 10, 2015, and September 10, 2015, the Defendant deemed that the instant real estate was not directly used for the Plaintiff’s business, and imposed property tax, etc. on the instant real estate on the Plaintiff in 2015, as shown in the attached Form, on the Plaintiff.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap’s evidence 1, 2, Eul’s evidence 4, the purport of the entire pleadings

2. 관계 법령 ▣ 구 지방세특례제한법(2015. 12. 29. 법률 제13637호로 개정되기 전의 것) 제50조(종교 및 제사 단체에 대한 면제) ① 종교 및 제사를 목적으로 하는 단체가 해당 사업에 사용하기 위하여 취득하는 부동산에 대하여는 취득세를 면제한다.

(2) The organization referred to in paragraph (1) directly uses the real estate of a third party for the relevant business as of the tax base date (including where the organization established for religious and religious purposes uses it for the relevant business free of charge).