1. The Defendant’s comprehensive real estate holding tax in 201 for the Plaintiff on August 14, 2011 and special rural development tax for KRW 1,174,315,290 and special rural development tax for the Plaintiff on August 14, 2013.

1. Details of the disposition;

A. As an organization established with the purpose of promoting friendship through mutual aid among the Veterans Association members, the Plaintiff, a non-profit corporation, owned 7-13 large 7715.8 square meters (hereinafter “first land”) and 7-29 large 7-5 square meters (hereinafter “second land”) of the same 7-15 square meters, Songpa-gu Seoul Metropolitan Government.

After removing the buildings existing on the ground of Nos. 1 and 2 and selling the first land, the Plaintiff established a plan to construct a new building on the ground of the second land with the proceeds from sale and obtained approval from the Ministry of Patriots and Veterans Affairs on March 18, 2009.

B. The Plaintiff paid property tax and comprehensive real estate holding tax by deeming the land attached to a building on which the first land is being constructed as the land subject to separate aggregate taxation. The Songpa-gu Seoul Metropolitan Government Office collected property tax on the ground that the construction of the building that was newly constructed on the first land (hereinafter “instant construction”) was suspended on February 2010 and resumed on May 30, 2012, and that the land first was excluded from the aggregate aggregate taxation and constitutes the aggregate aggregate taxation because it was excluded from the aggregate taxation as the land attached to the building, the construction of which was suspended for at least six months without justifiable grounds.”

On August 14, 2013, the Defendant notified the Plaintiff of KRW 1,174,315,290 of the comprehensive real estate holding tax and KRW 234,863,050 of the special rural development tax.

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

On November 12, 2013, the Plaintiff appealed and filed a request for review with the Board of Audit and Inspection on November 12, 2013, but was dismissed on October 27, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, 5, 25, 35, 36, Eul evidence Nos. 1 and 2 (including paper numbers, hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the instant construction project has aggravated the financial situation of the new East Asian Construction Co., Ltd. (hereinafter “new East Asian Construction”) due to the aggravation of real estate competition, etc., and thereby, the work will be conducted accordingly.