1. All appeals by the Defendants are dismissed.

2. Of the appeal costs, the Plaintiff and the head of Ansan-si.

1. The reasons for the acceptance of the judgment of the court of first instance are as follows, except for the addition of the following '2. Additional Judgment' as to the allegations emphasized or added by the Defendants in this court, and thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(a) An additional determination; 2. Additional determination

A. Article 103-30(1) of the Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “amended Local Tax Act”) provides corporate local income tax as 10/100 of the corporate tax, and does not provide for separate provisions on retroactive application, unlike individual local income tax.

Nevertheless, recognition of the limit of 10/100 of corporate tax on corporate local income tax accrued in 2014 against the Plaintiff goes against the principle of non-payment in law, since the revised Local Tax Act applies retroactively.

B. The Defendants rendered each of the instant dispositions to the Plaintiff by applying Article 103-30(5) of the Local Tax Act at the time when the liability to pay corporate local income tax accrued in 2014 was established. As seen earlier, in cases where corporate local income tax is imposed pursuant to Article 103-30(5) of the said Act, the maximum amount of corporate local income tax may be limited to 10/100 of the maximum amount of corporate tax imposed by applying or applying Article 49(1)2 of the former Framework Act on National Taxes pursuant to Article 86(2) of the Local Tax Act and Article 147 of the former Framework Act on Local Taxes, and thus, it cannot be deemed that the amended Local Tax Act, other than the key local tax law, is retroactively applied to each of the instant dispositions.

The above assertion by the Defendants cannot be accepted.

3. Conclusion, the judgment of the court of first instance is justified, and all appeals by the Defendants are dismissed.