1. The plaintiff's appeal on the disposition imposing local education tax in 2012 shall be dismissed.

2. The plaintiff.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) On the 3rd side, the following parts shall be added in front of the “2. Appeal and Judgment”:

2. Whether there is an omission of judgment ex officio shall be first determined by the statement in the order. In the case where the judgment on the whole of the claim is stated in the order, but a part of the claim is omitted, it may be deemed that there is an omission of judgment without attaching the reasons. However, there is no omission of judgment.

(2) In the case of a judgment dismissing a claim, whether the judgment on the whole of the claims is stated in the text of the judgment should be determined by taking into account the purport of the claim and the reasons for the judgment.

(See Supreme Court Decision 2003Da13604 Decided May 30, 2003). In this case seeking revocation of imposition of local education tax from 2008 to 2012, the first instance court’s judgment stated “the Plaintiff’s claim is dismissed,” but the purport of the claim is merely stated “the same as the order,” and the reasoning of the judgment also states the imposition of local education tax from 2008 to 201, and there is no explanation in the imposition of local education tax in 2012.

Therefore, “the Plaintiff’s claim is dismissed” cannot be deemed to be a judgment on the entire claim, and thus, the first instance court’s judgment on the imposition of local property tax in 2012, which was omitted from the purport of the claim and the reasoning of the judgment, should be deemed not to have been rendered

Therefore, in this case, the land of this case, including each of the instant land, shall be 15,957 square meters for 15,957 square meters for Masan-dong, Ansan-gu, Ansan-si, and 2-1 forest land of this case, 84,400 square meters for 84,625 square meters for 4 forest land in this case.