1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Details of disposition;

A. The Plaintiff is a person registered as a housing construction business entity under the Housing Act and engaged in housing construction business.

On October 26, 2007, the Plaintiff obtained a building permit from the head of Seongdong-gu Seoul Metropolitan Government, the head of Seongdong-gu Seoul Metropolitan Government, for a main complex building with 7 stories underground, 45 stories above ground, the total floor area of 170,841.46§³ (hereinafter “instant building”) from the head of Seongdong-gu, Seoul Metropolitan Government (hereinafter “instant land”). On November 23, 2007, the Plaintiff is currently under construction with the construction approval on November 23, 2007.

The area and the size of the building by the use of the building of this case are as follows:

[mark] (Unit and Size) Separated area of land is 85,364.02 single cultural assembly 50,650.63 31,066.28 3,760.37,490.46 170,841.46 7,235.01

C. On September 26, 2008, the Defendant deemed the Plaintiff to fall under the land annexed to the building, and classified the instant land into the land subject to separate aggregate taxation, and imposed and notified the property tax of 535,393,200 won for the first period of 2008, and the local education tax of 107,078,640 won for the year 208, and imposed and notified the total amount of 642,471

(hereinafter referred to as "instant disposition". 【Ground for recognition: Facts without dispute, Gap evidence Nos. 1 through 5, Gap evidence No. 7, Eul evidence No. 1 (including each number), the whole purport of the pleadings

2. The assertion and judgment

A. Article 182(1)3(e) of the Local Tax Act alleged by the Plaintiff (amended by Act No. 9133, Sept. 26, 2008; hereinafter the same) and Article 132(5)8 of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 20887, Sep. 18, 2008; hereinafter the same) stipulate that the land which a business operator registered as a housing construction business operator under the Housing Act has obtained approval for a business plan to build housing shall be subject to separate taxation.

Land provided for a housing construction project exempted from approval for a project plan under the Housing Act shall be subject to separate taxation as well as the case of obtaining approval for a project plan.