Yeonggaksa Foundation, a non-corporate organization, received payments from Busan Saving Banks and constructors in return for transferring the right to use charnel house that was not yet approved for construction. The Supreme Court rendered a judgment that basically acquitted all the taxpayers accused of criminal tax evasion and remanded the case to the lower court on June 11, 2015 on the basis that the value added tax the taxpayers failed to pay could not be attached to property that had no objective value attached at the time of the transaction. The case marks the first case to indicate that property subject to Value Added Tax (VAT) should take into account objective property value.