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 owns a total of 163,834 square meters of 4-1, 4-2, 4-3 forest land and ditches, and constructed and used a church building on the ground of 83 square meters of the above land.

B. On September 3, 2014, the Defendant imposed property tax of KRW 2,948,720 on the said land, and local education tax of KRW 589,740 on the Plaintiff. On January 14, 2015, the Defendant reduced property tax of KRW 11,550 on the size of land attached to the church building, and KRW 2,300 on the local education tax.

(hereinafter referred to as the “instant disposition”), which was imposed on September 3, 2014 after the correction, was made, C.

The Plaintiff filed an objection against the instant disposition with the Defendant, but the said application was dismissed on January 13, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is that the remainder of the land [i.e., 163,253 square meters (=163,834 square meters - 581 square meters, hereinafter “instant land”) excluding land annexed to the church building.

[2] Article 50(2) of the Restriction of Special Local Taxation Act provides that property tax (including an amount imposed pursuant to Article 112 of the Local Tax Act) and local resource and facility tax under Article 146(2) of the Local Tax Act shall be exempted, respectively, on real estate (including land annexed to a building prescribed by Presidential Decree) used directly for the relevant business as of the tax base date by an organization for religious or religious purposes (including where an organization for religious or religious purposes uses a third party's real estate free of charge) that directly uses for the relevant business (including land annexed to a building prescribed by Presidential Decree) on the land subject to exemption from property tax, etc., provided by Article 50(2) of the Restriction of Special Local Taxation Act.

Provided, That where such property is used for profit-making business, it shall be paid.