An entire apartment building was purchased and used as a residence for a Catholic priest... Court rules it ”tax exempt” - South Korea

A South Korean court ruled that the residence of special pastoral priests of the Catholic Church should be exempt from tax. Special pastoral priests are Catholics who are not regular parish priests but have specific responsibilities such as providing care for youth or hospitals.
According to a Korean legal official on the 11th, the Catholic A Parishioner's Maintenance Foundation was subject to tax levies against the Seoul Gangnam-gu Office.
The Seoul Administrative Court recently ruled in favor of the plaintiffs in a lawsuit seeking the cancellation of the foundation's construction. In 2010, the foundation purchased an apartment in Gangnam-gu as a residence for priests.
The apartment building has two basement floors and 12 above ground floors, and some of the apartment buildings have been renovated into a prayer room, dining room, kitchen, etc. It will be used as a residence for special pastoral priests belonging to the diocese, as well as for retired priests and special pastoral priests on leave.
The apartment is also used as a residence for the foundation. In July 2022, Gangnam-gu deemed the apartment to be taxable and demanded fixed asset tax. The foundation appealed the decision and the Tax Tribunal
The company filed a lawsuit after seeking a ruling from the local government, but was turned down. The company argued that the apartment building in question was exempt from taxation as it was an essential facility for religious activities.
The court ruled that real estate used directly by religious organizations is exempt from property tax. The court agreed with the A Foundation's argument. The court also ruled that facilities used by special pastoral priests are related to the performance of religious organizations' duties.
The court first recognized that the special pastoral priests are a group that carries out religious activities just like ordinary parish pastoral priests. The court stated that "the special pastoral priests also have the activity of conveying Catholic teachings and doctrines.
"The facility is engaged in various activities and plays an essential central role in religious activities," the court said. Furthermore, taking into account the usage of the facility, the court determined that it is essential for religious activities.
The priest lives in the chapel on the first floor of the apartment building and conducts religious activities, such as holding mass every day. "It is not just a place to live daily life, but a place to form a religious community and live together," he said.
"It is appropriate to consider them places for religious life in the community," he said.