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

A. On April 12, 2001, the Plaintiff completed the registration of ownership transfer on the ground of a successful bid by voluntary auction with respect to the building (the underground first floor, the third floor, and the hereinafter “instant building”) and its ground-based building (hereinafter “instant building”).

B. In imposing property tax on the instant land and building in 2014, the Defendant: (a) the guest room area of an entertainment tavern (hereinafter “instant entertainment tavern”) on the first floor of the instant building was at least 50/100 of the exclusive use area of the place of business; (b) the instant land, which is the land annexed to the instant entertainment tavern, is subject to separate taxation under Article 111(1)1 (c) (ii) of the Local Tax Act; and (c) each tax amount calculated by applying the heavy property tax rate on the instant land and building on the premise that the instant building falls under subparagraph 2 (a) of Article 111(1)2 (a) of the Local Tax Act; and (d) the Plaintiff, on July 9, 2014, imposed property tax on the instant building in KRW 4,262,030, and ② property tax on the instant land in 2014,723,90, respectively, (hereinafter “instant disposition”).

(ii) [Ground of recognition] unsatisfy, Gap 1 and 6 (each entry, including virtual number, and the purport of the whole pleadings;

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. The parties' arguments and the issues of this case

A. In order to constitute an entertainment bar subject to heavy property tax pursuant to Article 28(5)4(b) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 25910, Dec. 30, 2014; hereinafter the same) on the Plaintiff’s assertion, the number of guest rooms is at least five or the area of guest rooms is at least 50/100 of the exclusive use area of the place of business. The number of guest rooms of the instant entertainment bar is at least four, and the total area is at least 70.61 square meters, and the exclusive use area of the place of business is at least 146.2 square meters, including the number of guest rooms used as the entrance of the instant entertainment tavern (hereinafter “instant stairs room”).