1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the above part shall be revoked.

Details of the disposition

This Court's explanation is consistent with the corresponding part of the reasoning of the judgment of the court of first instance except for the dismissal of the following matters. Thus, this Court's explanation is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The judgment of the first instance court is dismissed.

Pursuant to paragraph 9, 10 "Article 60 (3)", the following shall be added:

[Article 280 (4) of the former Local Tax Act (amended by Act No. 10416, Dec. 27, 2010; hereinafter the same shall apply] with respect to the portion before 2010] as stated in the attached Form of the relevant Act and subordinate statutes.

Article 42(3) of the former Restriction of Special Local Taxation Act (amended by Act No. 42(3) of the Restriction of Special Local Taxation Act), which applies to the Plaintiff’s assertion as to the legality of the disposition imposing the property tax of this case, only stipulates that the industry-academic cooperation foundation uses the real estate directly for its unique duties, and does not stipulate the requirements for acquisition. Thus, even though the Plaintiff owns each of the instant real estate, insofar as the industry-academic cooperation foundation established by the Plaintiff uses each of the instant real estate for its unique duties, Article 60(3) of the former Restriction of Special Local Taxation Act, rather than Article

Article 186 Subparag. 1 of the former Local Tax Act (Article 41(2) of the former Restriction of Special Local Taxation Act applies to the disposition of property tax on each of the instant real estate in 2011; however, Article 186 Subparag. 1 of the former Local Tax Act provides that property tax shall not be imposed on real estate used directly by a non-profit entrepreneur, such as the Plaintiff, for its business, on real estate used directly by such non-profit entrepreneur, except where it is used for profit-making business or is not used directly for such business purpose.

The plaintiff is a professional technician required in the industrial society.