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

A. While the Plaintiff is a school juristic person established for the purpose of the professional education, etc. to train middle-aged professionals, the Plaintiff is operating C University B in Ansan-gu (hereinafter “instant university”).

B. During the period of Gyeyang-si on August 21, 1985, the Plaintiff acquired each of the instant five parcels of land, including D 45 square meters, E 504.4 square meters on August 30, 1985, F forest 794.8 square meters on January 24, 1989, G forest 5,570.1 square meters on July 4, 1990, and H forest 33,394.1 square meters on February 26, 2009 (hereinafter referred to as “each of the instant parcels of land”), respectively.

C. On July 13, 2017, the Plaintiff filed a claim against the Defendant for pre-assessment review of property tax on the ground that each of the instant land falls under the educational land. However, on July 14, 2017, the Defendant respondeded to the purport that, even if the non-permanent land (forest) is used as a student’s outdoor training place, the overall status is natural forest and natural, and the entire status is attached to the land (forest) and the land (forest) is attached with a guide box, a boundary mark with a huge-type spolepole and a sign for a place of practice, and a signboard for a place of practice is installed, making it difficult to view the land directly used for the educational project itself as the land subject to non-taxation.

On September 7, 2017, the Defendant issued each disposition of imposition of the property tax of KRW 80,704,610 on each of the instant land and the local education tax of KRW 16,140,920 on each of the instant land (hereinafter “each of the instant dispositions”).

E. The Plaintiff was dissatisfied with each of the instant dispositions and filed an appeal with the Tax Tribunal on September 21, 2017, but the Tax Tribunal dismissed the Plaintiff’s claim on January 30, 2018.

[Ground of recognition] The fact that there is no dispute, Gap's 1, 2, Eul's 1 through 5, Eul's 9, and the purport of the whole pleadings

2. An entry in the attached Form of relevant Acts and subordinate statutes;

3. Determination

A. The plaintiff's assertion asserts that the disposition of this case is legitimate in light of the grounds for disposition and relevant laws and regulations.

2.3.