A. Property tax of 19,287,50 won and local education tax of 2014 for Plaintiff A and 3,857.

A. The Plaintiffs are co-owners of two lots and above-ground buildings located in Suwon-gu Busan, Busan, and two lots and above-ground buildings.

B. On February 7, 2011, E operated an entertainment tavern business license with the trade name of 96.73 square meters, which is part of the third floor of the above ground building, as “F” (hereinafter “instant entertainment tavern”), and G, on March 7, 2013, operated 50.85 square meters, which is part of the three floors of the same building, as “H”, with the trade name of “H”.

(hereinafter “instant entertainment bar” is referred to as “instant entertainment bar,” and it is referred to as “each of the instant places of business.”

On December 10, 2015, the Defendant is a high-class recreation center that is subject to heavy taxation under the Local Tax Act and the Enforcement Decree of the same Act, since each of the instant places of business are used together with a kitchen and a camera, and is connected through the internal passage without the division of entrance, and is operated as one entertainment tavern (total area of 339.02 square meters and 8 guest rooms).

For reasons, "each disposition of this case, such as property tax, does not exceed" as stated below.

AB made it.

Plaintiff

Property tax for a taxable year A 19,287,50 won 3,857,50 won for property tax for 20,367,260 won for 20,367,260 won for 20,073,450 won for 2015 B 4,850,660 won for 970,140 won for 4,950,070 won for 2015 4,90,010 won for 2014 C 1,159,610 won for 231,920 won for 2015

D. The Plaintiff filed a local tax objection on January 28, 2016, but the Defendant dismissed it on March 15, 2016, and on March 25, 2016, the Tax Tribunal dismissed it on September 28, 2016.

[Ground of recognition] The fact that there is no dispute, Gap's evidence 1 through 6, 9, 10 (including each number; hereinafter the same shall apply), Eul's evidence 1, 3 through 7, 11, 13, 16, 17, and the purport of the whole pleadings

2. Determination on the legitimacy of the disposition

A. The instant entertainment tavern and the instant entertainment bar are operated separately.