2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Therefore, the reasoning for the court's decision on this case is as stated in the reasoning of the judgment of the court of first instance, except where the plaintiff emphasizes or added the judgment on the newly asserted in this court as the grounds for appeal and then added in paragraph (2). Thus, this Court cites it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420

2. The gist of the Plaintiff’s grounds of appeal is that the instant unauthorized house was completed at the time of promulgation of the former Act on Special Measures for the Rearrangement of Specific Buildings (amended by Act No. 3533, Dec. 31, 1981; hereinafter “former Act”), and substituted by a report by an on-site investigation prepared by the head of the Si/Gun pursuant to the said Act, and accordingly, is a legitimate house registered in the ledger for the management of unauthorized Buildings prepared by the head of the Gu and protected by the law.

Therefore, Article 11(1)8 of the Local Tax Act shall apply since the acquisition of the instant unauthorized housing is based on the commercial transaction.

3. Entry in the attached Form of relevant Acts and subordinate statutes;

4. Determination

A. Article 11 (1) 8 of the Local Tax Act regarding a house subject to the tax rate under Article 11 (1) 8 of the Local Tax Act shall be construed as a house on the building ledger, a certificate of approval for use, a certificate of approval for temporary use or a certificate of registration [referring to the house which was able to be constructed without a construction permit or report under the Building Act (referring to the Act prior to amendment by Act No. 7696)] and which is not entered in the building ledger, for residential purposes and land attached thereto.