1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation as to this case is as follows, and the reasoning for the judgment of the court of first instance is the same as that for the judgment of the court of first instance, except for the addition of the judgment as stipulated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act with respect to the contents alleged by the plaintiff in the trial.

The third 14 to 15th 15th 15th 3th 15th 15th 3th 15 of the judgment of the first - "the plaintiff acquired the land of this case in order to build a new factory," and "the plaintiff newly constructed the building of this case, which is a factory, on the land of this case, the building of this case."

No. 16 of the judgment of the first instance court is added to “the instant disposition is unlawful” and “the instant disposition is in violation of tax law.”

Part 15 of the decision of the first instance court is stipulated as the "former Industrial Location Act".

The 5th through 10th of the judgment of the court of first instance refers to the "renovation implementation plan" as the "renovation implementation plan."

In addition to the attached Form of the judgment of the first instance court, the "relevant Acts and subordinate statutes" of this court shall be added.

2. Additional determination

A. The Plaintiff asserts to the effect that the instant building constitutes real estate acquired from the “land created in this industrial complex,” as the detailed implementation plan has already been stipulated in the letter of designation and public notice of the instant project district by the Daegu Metropolitan City Mayor. However, the matters stated in the letter of designation and public notice of the instant project district pursuant to Article 39-2 (5) of the former Industrial Sites and Development Act (amended by Act No. 12980, Jan. 6, 2014) is an industrial complex renovation plan formulated by a person entitled to designate a renovation project district while designating a renovation project district pursuant to Article 39-7 (1) of the same Act, which is an industrial complex renovation plan formulated by a person entitled to designate a renovation project district pursuant to the said Act