1. Revocation of the first instance judgment.

2. As to the building indicated in the attached Table 1’s “Real Estate List”, the Defendant is against the Plaintiff.

1. Details of the disposition;

A. On August 10, 2010, the Plaintiff, a religious organization, purchased a building indicated in attached Form 1’s list of real estate (hereinafter “instant building”) adjacent to the temple, a Buddhist temple (520-3 located in Seogu-gu, Seogu) and completed the registration of ownership transfer as to the instant building on September 14, 2010.

At the time, the Plaintiff was exempted from acquisition tax, etc. on the ground that the instant building constitutes real estate acquired to use for the purpose business of religious organizations.

B. After conducting a local business trip investigation on June 25, 2015, the Defendant determined that the instant building does not constitute real estate used directly for religious purposes as of June 1, 2015, which is the property tax assessment basis date for the year 2015.

In addition, on July 9, 2015, the Defendant imposed property tax (house) 114,960 won, local resource and facility tax (house), 7,820 won, local education tax 10,070 won, and property tax (house) 114,960 won, local resource and facility tax (local resource and facility tax), 7,820 won, and local education tax 10,070 won, respectively, on September 9, 2015.

(hereinafter referred to as the "instant disposition"). (C)

The Plaintiff filed an appeal on October 5, 2015, but was dismissed by the Tax Tribunal on March 28, 2016.

[Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 5 (including a provisional number; hereinafter the same shall apply), Eul evidence Nos. 1, 2, and 3, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion constitutes “real estate used by a religious organization directly for the pertinent business” under Article 50(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) as property tax, since the instant building is used as a place of lodging and a place of view, etc. of the winners dispatched by the Plaintiff’s religious organization in order to support the inspection of the religious history and the activities of the worship in the Republic of Korea.