1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and the text of Article 420

Then, “The portion used in the second place to be imposed” was added to “2,122 square meters among the third land, 3,042 square meters among the fourth land,” and “the 2nd below the 5th place to be “illegal” as follows: 【The 2nd and 3,042 square meters among the 2nd part of the 3rd land” shall be added to “the 5th part to be “the 2nd part to be illegal,” and “the 5th part to be used for profit-making basic property pursuant to Article 11 of the Regulations on the Establishment and Operation of Universities, the 2nd to be considered as real estate used directly for the educational business under Article 41(2) of the former Restriction of Special Local Taxation Act. However, in full view of the fact that the 2nd part to be used for profit-making basic property under Article 11 of the said Regulations and the 41(2) of the former Restriction of Special Local Taxation Act differs from each other, the 5th part to be considered as non-taxable basic property under Article 17(5) of the Seoul Special Local Tax Act.

[3] The 7th disposition is based on the attached disposition of this case and the details of the 7th disposition.

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