1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) Part 4, Chapter 18, “A letter of recognition issued by the Association of this case pursuant to Article 3(2) of the Enforcement Rule of the Basic Research Promotion Act shall be added to “The name, location, and date of report of the Association of this case shall be essential matters and shall not be required to be stated in the status of physical facilities of the Association.”

(2) Part 5 of Part 4 adds the following parts to "B", "B" of the same act to "III", "B" of the same act to "D.", and "D." of Part 7 of the same Act to "D.", and "D." of Part 10 of the same Act to "D."

(2) In full view of the provisions of the above Acts and subordinate statutes, the real estate under Article 46(1) of the former Restriction of Special Local Taxation Act is “real estate used directly for a business-affiliated research institute prescribed by Presidential Decree” and the scope delegated by the former Enforcement Decree of the Restriction of Special Local Taxation Act is not related to the scope of “real estate used directly for a business-affiliated research institute” which is the premise for exemption, and not to the scope of “real estate used directly for a business-affiliated research institute.” Therefore, the content of recognition as a business-affiliated research institute under the former Basic Research Promotion Act and the former Basic Research Promotion Act and subordinate statutes of the Association of the Association of this case should be determined by specifically determining the scope of physical facilities directly used by the research institute. Thus, whether the real estate is a real estate used directly for the purpose of “business-affiliated research institute” recognized by the Association