A. On April 10, 1945, the Plaintiff established and operated B High School in Jongno-gu Seoul Metropolitan Government Ddong (hereinafter “Ddong”) E, and on March 2, 2017, the Plaintiff transferred the said school to F, Gangnam-gu Seoul (hereinafter “Seoul High School”) and sold the existing school site (hereinafter “Seoul City”) excluding H, I, J, J, K, C, a total of 1206 square meters (hereinafter “instant land”) and C’s timbering building and 25.29 square meters in education and research facilities of 1st floor (hereinafter “the instant building”; hereinafter “the instant real estate”).

The details of changes in school sites B of high schools are as follows:

(Unit: (Unit: 12,859.9 E Sale of the Seoul Special Metropolitan City E on June 6, 979, E 11,874.8 C School Site 11,84.0 H 4.0 H 4.0 H 4.0 0 H 4.0 H 4.0 H 4.0, 47.0 I 44.0 I 47.30 I 47.3, 47.3 I 47.68, J. 68.4, J. 68, J. 688, J. 684, J. 68.186, K. 68.488, J. 68.186, Jun. 16, 197

B. On the ground that the instant real estate is not a real estate used directly for the Plaintiff’s inherent business, the Defendant: (a) indicated “Bhigh school” as a taxpayer on December 10, 2018; (b) imposed and notified the instant land of KRW 19,175,170; (c) property tax of KRW 5,510,690; (d) property tax of KRW 3,835,030; and (e) local education tax of KRW 28,520,890; and (c) property tax of KRW 3,050; (d) property tax of KRW 1,710; and (e) local education tax of KRW 610, respectively (hereinafter “instant disposition”).

The details of calculation of the property tax base on the land of this case shall be as shown in the attached Table 1.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, 10 evidence (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) is not the Plaintiff, but the procedural defect.