1. The defendant against the plaintiff:

(a) Property tax of July 17, 2013 KRW 6,128,370, local resource and facility tax of KRW 3,758,40, and local resource and facility tax of KRW 400.

1. Details of the disposition;

A. The Plaintiff is a non-corporate company that aims at religious business, and from November 4, 2010 to November 19, 201, the Plaintiff owned New Zealand department store 1001 (hereinafter “instant building”).

B. On July 17, 2013, the Defendant deemed that “the instant building is not directly used for religious business,” and imposed property tax of KRW 6,128,370 on the instant building, local resource and facility tax of KRW 3,758,40, and local education tax of KRW 785,680 on the Plaintiff.

C. On September 9, 2013, the Defendant imposed a property tax on the land annexed to the instant building 488.3 square meters on the said ground. However, the Defendant imposed property tax on the land of 89-4350 square meters owned by the Plaintiff, including the property tax of 2,729,200 square meters and the local education tax of 415,50 square meters owned by the Plaintiff, together with the property tax of 12,143,050 won and the local education tax of 1,747,920 won.

On October 11, 2013, the Plaintiff appealed to the Tax Tribunal. However, the said claim was dismissed on April 3, 2014.

[Ground of recognition] The fact that there is no dispute, Gap's 1 through 4, Eul's 2, and the purport of whole pleading

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) As the instant building is used as a worship, education room, practice room, and other friendship gathering, the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation Act”).

(2) The instant building and its appurtenant land are classified into “real estate used directly for religious business” stipulated in Article 50(2). Therefore, the instant building and its appurtenant land are exempt from property tax, local resource facility tax, and local education tax. (2) The instant building alleged by the Defendant is either used as a sports room, such as a fitness and fishing big room, or even used for storage purposes without any control.

Therefore, property tax, etc. shall be levied on the building of this case and its appurtenant land being used for unrelated purposes to religious projects.