재산세부과처분취소
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
Purport of claim and appeal
The judgment of the first instance.
1. The reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is as follows 2. The relevant part of the judgment of the court of first instance is modified as stated in the reasoning of the judgment of the court of first instance (excluding the part of “4. conclusion”) except for supplementing or adding the judgment as stated in the following 3. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence
2. The defendant added 3) up to 4 pages of the 2011 up to 201 the following to 4 pages: (a) the defendant recognized the remainder of the instant land, excluding H land, as the school site of the instant land, as being directly used for education; (b) without imposing property tax for a long period; (c) on the ground that the said land was not directly used for education without any ground, and the instant disposition violates the principle of trust protection.
4) As a matter of course, since the Plaintiff newly constructed the First Practical Practice Center (J), Main Dong (I), K, etc. and the existing site alone does not have a necessary floor area ratio, the entire land of this case is naturally being used as the site area, and it is against the doctrine of no speech to deny the above fact by the Defendant who permitted it is against the doctrine of no speech. The following modifications are made: “The first instance court is no more than 5 pages 7,000,000,000,000,000,0000,000,000,0000,000,000,0000,000,000,000,000,000,0000,000,000,000,00,000,000,00,000,00,000,00,000,00,00,00,00.