1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

3. Order of the court of first instance.

Details of the disposition

A. The Plaintiff is a corporation established with the purpose of “development and management of industrial complexes and support for industrial activities of enterprises” under Article 45-9(1) and (2) of the Industrial Cluster Development and Factory Establishment Act (hereinafter “Industrial Cluster Act”).

The Plaintiff owned the “land and buildings on Nos. 1 through 5” (hereinafter collectively referred to as the “instant real estate”) in the support facility area of the Changwon National Industrial Complex as indicated in the following table, and partially leased the instant real estate to the Nonparty, and manage it directly.

The use of a building on the building ledger shall be as specified in the following table in the "use of land and buildings":

[mark] The display area of the Serial land is indicated on the land and the use of the land of the building on the Serial land, Sungwon-si E, F 16,528.8 reinforced concrete construction 16,528: storages, machinery rooms, offices, neighborhood living facilities 2,893.9 and reinforced concrete slive roof roof and synthetic resin 3 Dong-type mechanical rooms, exhibition rooms, sports rooms, offices, neighborhood living facilities, neighborhood living facilities, communal living facilities, cooperative rooms 3,707.7 Round-si, and 11-1, 217, 27, 18, 30-2, 30-2, 30-2, 30-2, 30-3, 30-3, 30-1, 30-2, 30-3, 30-3, 30-5, 30-5, 30-5, 30-5, 4,718.

B. On July 5, 2011 and September 5, 2011, the head of Seongbuk-si, Changwon-si, notified the Plaintiff of the payment of local taxes (property tax and local education tax) for the real estate No. 1 among the instant real estate (hereinafter “No. 1 real estate”) in 2011, and the head of Changwon-si, the head of Changwon-si, the head of Changwon-si, the Plaintiff, on July 6, 201 and September 5, 201, on the real estate No. 2 or 5 (hereinafter “No. 2 or 5 real estate”) among the instant real estate, shall be the local taxes for the year 201.