A. The imposition of property tax of KRW 25,744,380, which was made on September 4, 2013 by Defendant Three-Party Markets, is 23,913.

A. The Plaintiff is a corporation established on August 18, 1983 for the purpose of promoting the convenience of people's lives and contributing to improving public welfare by laying the foundation for a long-term stable supply of gas on a long-term basis; on June 1, 2013, major shareholders as of June 1, 2013 (26.86%) the Government (26.86%) the Korea Electric Power Corporation (24.45%) the Korea Electric Power Corporation); (3.9% in Seoul Special Metropolitan City; 1.22% in Gyeonggi-do; 0.70% in Incheon Metropolitan City; 0.66% in Busan Metropolitan City; 0.59% in Seoul Special Metropolitan City; 0.42% in Seoul Special Metropolitan City; 0.40% in Jeonnam-do; 0.38% in Daejeon Metropolitan City; 0.33% in Gwangju Metropolitan City; 0.26% in Chungcheongnam-do; 0.26% in Chungcheongnam-do; 0.5% in Gangwon-do);

B. In accordance with Article 9 of the Ordinance on Reduction and Exemption of Si Tax in Samyang-si (amended by Ordinance No. 785, Jun. 1, 2012); Defendant Gangseo-si may directly use the Plaintiff’s real estate in accordance with Article 10 of the Ordinance on Reduction and Exemption of Si Tax in the Dong-si (amended by Ordinance No. 884, Jan. 11, 2012) pursuant to Article 7 of the Gu Ordinance on Reduction and Exemption of Si Tax in the Dong-si (amended by Ordinance No. 1626, Dec. 16, 2011) and Article 10 of the Seongdong-si Ordinance on Reduction and Exemption of Si Tax in the Yangyang-si (amended by Ordinance No. 2234, May 11, 2012); Defendant Seosung-si has owned real estate in the jurisdiction of the Plaintiff under the jurisdiction of the Gangwon-do (amended by Ordinance No. 2070, Jun. 27, 2017).

C. After the enforcement of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation Act”), the Defendants were capital of a local government under Article 85-2(3) of the same Act as of June 1, 2013, which is the tax base date by the Plaintiff.