1. The plaintiff (appointed party)'s claim is all dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

1. Details of the disposition;

A. On August 31, 2007, the Plaintiff and the Selected B acquired 1/2 of the shares in the instant store at the auction procedure for the first floor of Yangcheon-gu Seoul Building C (hereinafter “the instant building”) No. 13 (hereinafter “non-13”), the second floor No. 14 (hereinafter “non-14”), and the second floor No. 15 (hereinafter “non-15”) and the second floor No. 13 and 15 (hereinafter “non-13 and 15”), respectively.

B. On July 10, 2013, the Defendant determined that the area of the section for exclusive use under 13 is 45.90 square meters, the area of the section for common use is 73.23 square meters, and that each section for exclusive use under 14.15 is 49.39 square meters, and each section for common use is 78.80 square meters. On July 10, 2013, the Defendant imposed property tax of 221,660 won, an urban area, 124,120 won, local resource and facility tax of 212,140 won, local education tax of 44

(hereinafter referred to as “instant disposition”). C.

On July 24, 2013, the Plaintiff and the Appointed B, who were dissatisfied with the instant disposition, filed a petition for an inquiry with the Tax Tribunal on October 24, 2013, but the said petition was dismissed on April 16, 2014.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 5 (including each number), Eul evidence 1, 2, and 4, the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. The Defendant’s defense prior to the merits and the designated parties B filed the instant lawsuit 90 days after the date on which they became aware of the instant disposition, and thus, the instant lawsuit was unlawful after the lapse of the time limit for filing the lawsuit.

B. Article 20(1) of the Administrative Litigation Act provides, “A revocation lawsuit shall be instituted within 90 days from the date on which the person becomes aware of the disposition, etc.: Provided, That the period from the time when an administrative appeal is filed shall be reckoned from the date on which the original copy of the written adjudication is served.” Thus, the Plaintiff and the Appointed B filed a petition for adjudication with the Tax Tribunal on October 24, 2013 following the objection on the instant disposition on July 24, 2013, but the said request was dismissed on April 16, 2014.”