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 citing this case is as follows, except for adding the judgment as to the assertion that the plaintiff emphasizes in the court of first instance as to this case, and thus, the reasoning of the judgment of the court of first instance citing this case is consistent with Article 8(2) of the Administrative Litigation Act and Article 420 of

2. Additional determination

A. Article 106(1)3 (c) of the former Local Tax Act provides for the following purport: (a) “Land for a golf course under Article 13(5) (the latter part of the main sentence of Article 13(5) (the latter part of the main sentence shall not apply)” is “land subject to the separate taxation of property tax (the latter part of the main sentence of Article 13(5)),” and Article 111(1)2 of the same Act provides for “a golf course under Article 13(5) (the latter part of the main sentence of Article 13(5) (the latter part of the main sentence of Article 13(5) (the latter part of the main sentence of the same paragraph shall not apply to the latter part of the main sentence of the same paragraph), which is subject to heavy taxation of property tax, as “a golf course under Article 13(5) (the latter part of the main sentence of the same paragraph shall not apply to the case where the real estate of this case is not subject to heavy taxation.”