1. The plaintiff's appeal is dismissed.

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

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, such as admitting the relevant part of the judgment of the court of first instance, is as stated in the grounds of the judgment of the court of first instance (excluding the corresponding part of the judgment of the court of first instance excluding the corresponding part of the judgment of the court of first instance excluding the corresponding part of the judgment of the court of first instance excluding the corresponding part of the judgment

2. Under the 2nd side of the modified part, the following is added to the left side of the 3rd side of the “instant land” of the 3rd side of the 3rd side of the 3rd side of the “instant land”, “The part of the instant factory building is connected to the entire entrance of the instant land,” and the 23rd side of the 3rd side of the 3rd side of the 3rd side of the 3rd side of the 3rd side of the 3rd side of the 3rd side of the 3rd side of the 4rd side of the 4rd side of the 4rd side of the 4rd side of the instant land. In addition, there is a lack of space for loading raw materials and products necessary for the operation of the 1st of the 4rd side of the instant factory building, which is used as the parking space of the lessee of the instant factory building and the building without permission, and there is no need to take account of the 1st of the 4rd side of the 1st unit of the instant land separately in the direction of the 1st page.

In other words, in the case of the land annexed to a certain building, the progressive tax rate shall be applied by summing up the value of other land.