A. On May 23, 1992, the Plaintiff is a juristic person established for the purpose of promoting the convenience of people's lives and contributing to the improvement of public welfare by efficiently supplying integrated energy to housing, commercial areas, etc., and carries out the production, transportation, and distribution of integrated energy, and other projects related thereto.

B. The Defendant rendered each disposition imposing property tax and local education tax for the year 2014, as stated in attached Form 1, on each real estate used by the Plaintiff for its unique duties at the time of the tax base date for property tax assessment in 2014 ( June 1), on the ground that the Plaintiff does not constitute “stock company under the Commercial Act established by a local government by contributing capital or property or an incorporated foundation under the Civil Act” under Article 85-2(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “former Restriction of Special Local Taxation Act”).

(hereinafter referred to as “instant disposition” in total. (c)

On October 6, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on December 1, 2014.

[Ground of recognition] The fact that there is no dispute, Gap's 1, 5, 14, Eul's 2 through 4 (including branch numbers, if any; hereinafter the same shall apply), and the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The gist of the Plaintiff’s assertion is a corporation established by a local government with capital contributed by the local government, and constitutes a “stock company under the Commercial Act” subject to local tax reduction under the instant provision.

Therefore, the instant disposition, which did not reduce local taxes to the extent that the Plaintiff did not constitute a stock company under the Commercial Act, is unlawful, and thus, during the instant disposition.