beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Facts of recognition;
A. Around July 201, 201, D representing the Plaintiff church comprehensively delegated the Defendant, who operates “F” on May 6, 2013, with a view to purchasing E and constructing a church building at the time of the government of the Republic of Korea supplied by LH, with a view to comprehensively entrusting the Defendant with construction-related civil affairs, such as construction design, building permission, reporting on commencement of construction, etc. For this purpose, D prepared a “standard design contract for a building” with the Defendant and prepared and issued a proxy delegation to the Defendant comprehensively delegate construction-related civil affairs.
B. Under the above contract, the Defendant completed a design for the construction of a church, and entered the name of the owner in D, rather than the Plaintiff church, in the application form at the time of the Council, and accordingly, rendered a decision to grant a building permit to D as the owner on August 19, 2013. Then, the report on the commencement of construction was made and the completion of construction report was issued from the time of the Council on October 11, 2013 to the owner of D as the owner of construction.
C. Meanwhile, Article 50(1) of the Restriction of Special Local Taxation Act provides that “The real estate acquired by an organization for religious and religious purposes to use for the relevant business shall be exempted from acquisition tax.”
After the completion of the construction of the newly built church building on June 2014, D came to know that the owner on the building ledger registered in D personal name, not in the name of the plaintiff church, and that it is necessary to pay KRW 47,068,200 as acquisition tax, as it is recognized that it did not receive non-taxation benefits from the real estate acquired by the religious organization for religious purposes and is recognized as property owned by the individual.
E. D paid acquisition tax, and completed registration of ownership preservation on church buildings in the name of D on June 26, 2014, and subsequently completed registration of ownership transfer on the ground of donation on July 16, 2014.
【Ground of recognition】 There is no dispute, Gap No. 1.