1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On November 23, 1995, the Plaintiff purchased 1480-1 large 24,378.6 square meters, 1480-4 large 9,874.2 square meters (after that, the Plaintiff sold 24,378.60 percent of the above 1480-1 land to the hotel lot corporation; hereinafter the Plaintiff sold 14,583.52 shares and 14,583.60 percent remaining after selling the above 1480-1 land and the above 1480-4 land and newly constructed accommodation facilities: 1480-2, 148-3, 148-1, 148-1, 148-1, 148-1, 148-1, 148-1, 381-4, 148-1, 148-1, 148-1, 148-1, 481-4, 18-14, etc.

B. At the time of completion, pursuant to Article 67(1) of the former Building Act (amended by Act No. 7695 of Nov. 18, 2005) and Article 113(1) of the former Enforcement Decree of the Building Act (amended by Presidential Decree No. 19466 of May 8, 2006), the Plaintiff established a public open area on the 3,488 square meters (hereinafter “instant public open area No. 1”) and 658.17 square meters (hereinafter “instant second public open area”) among each land of this case.

C. Meanwhile, on September 10, 2012, the Defendant imposed and notified KRW 741,440,200, local education tax, and KRW 104,231,730 on the Plaintiff who owned each of the instant land as of the tax base date for property tax in 2012 (see, e.g., June 1, 2012).

(hereinafter “instant disposition”) D.

Accordingly, the Plaintiff asserted that each public open area of this case was mandatorily established by the Plaintiff in accordance with the former Building Act, etc. and used as a rest and passage space for many unspecified persons, and thus, the Plaintiff was entitled to property tax exemption pursuant to Article 109(2) and (3)1 of the Local Tax Act, and filed an appeal with the Tax Tribunal on December 7, 2012.

E. The Tax Tribunal on May 16, 2013 (hereinafter “Tax Tribunal”) free will of many and unspecified persons for the instant No. 2 public announcement.