A. On April 3, 2013, the Plaintiff was a company established on April 2, 2013 with real estate leasing business, sales business, etc. as its business purpose, and was invested in kind by B, a inside director, in Seoul, Dongjak-gu, Seoul (hereinafter “instant land”) and three-story buildings (total floor area of 1,191.3 square meters; hereinafter “instant building”) with the ground reinforced concrete structure.

B. As a result of a field investigation conducted four times from May 16, 2013 to the 29th day of the same month, the Defendant determined that, among the underground floors of the instant building, 227.3 square meters of the underground floors of the instant building are divided into entertainment bars (98.97 square meters; hereinafter referred to as “first business place”) and general restaurants (128.33 square meters; hereinafter referred to as “second business place”), but all of them are actually used as entertainment bars subject to property tax, etc. pursuant to Articles 106(1)3 (c), 13(5), 111, and 151 of the former Local Tax Act (amended by Act No. 12118, Dec. 26, 2013; hereinafter referred to as the “Enforcement Decree”).

C. Accordingly, the Defendant: (a) deemed that the instant land is subject to separate taxation as to the area of 98.07 square meters (the total area of land = 514 square meters x the area of entertainment tavern x 227.3 square meters ± the total area of a building 1,191.3 square meters) which can be seen as land attached to an entertainment tavern among the instant land; and (b) applied the heavy taxation rate thereto, and imposed KRW 41,068,510 on the Plaintiff on June 10

(20,215,760 won and local education tax accordingly (hereinafter referred to as the "disposition in this case" in total, including imposition of KRW 4,043,150 and local education tax accordingly).The total amount of the general tax (disposition in this case) and the amount of the tax (original) imposed (the disposition in this case) on the general tax amount and the amount of the property tax (the amount of KRW 10,572,650 x officially assessed land price x 814 x 514 x 70% of the fair market price x 70% of the fair market price x 4/1000 x 20,215,760 x 30,788,410 urban education tax 4,120,420 - 4,120,420-4,420, 202, 114, 5304, 157, 6816, 2008