宗敎團體의 不動産 取得稅 免除要件 -대법원 2015. 9. 15. 선고 2014두557 판결-

Abstract

According to the Supreme court decision, it can satisfy tax exemption requirements for the religious organization on the acquisition of real estate if an integral figure in the religious activities lives in the organization's private house for doing his religious duty. Although the court does not state whether nuns who live in the catholic church's apartment play an integral and pivotal role, this decision is slightly changed from the former judgment which interpreted that tax exemption could be applied in integral and pivotal member's usage, irrespective of the purpose of use. It might be more important factor whether the house is used for working than whether member plays an integral and pivotal role. Except as expressly provided in the codes, the privilege of exemption from tax should be strictly restricted. As there is no explicit tax exemption code for the religious group's private house, it should not interpret the rule broadly.