1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 30, 2013, the Daegu Metropolitan City Mayor: (a) designated and publicly announced “C renovation project district” as follows pursuant to Articles 39-2 and 39-3 of the former Industrial Sites and Development Act (amended by Act No. 12980, Jan. 6, 2014; hereinafter “Industrial Sites Act”); and (b) publicly announced topographic drawings for the following pursuant to Article 8 of the Framework Act on the Regulation of Land Use and Article 7 of the Enforcement Decree of the same Act;

(hereinafter “C renovation project” is referred to as “instant project. A general industrial complex of the type of industrial complex to be deemed as a renovation project district to be designated from 2009 to 2021 as a method of expropriation and use (an order to expand infrastructure) of a renovation project operator of a renovation project of 1,678,885 square meters of the location and area of the renovation project district and the period for implementation of the Daegu-gu Seoul Metropolitan City Mayor (Scheduled for Metropolitan City Mayor) of the operator

B. The 335.9 square meters (hereinafter “instant land”) were included in the instant project district, and the instant project district was publicly announced as a supporting facility site from the topographical map related to the instant project.

C. On June 11, 2014, the Plaintiff, along with F, completed the registration of ownership transfer with respect to each of the instant shares of 1/2 shares among the instant land on the grounds of sale as of May 24, 2014. On July 25, 2014, the Plaintiff newly constructed a 229.2 square meters of the instant building on the instant land (hereinafter “instant building”).

On July 6, 2015, the Defendant imposed and collected the Plaintiff KRW 129,89,890 in total, including property tax of 99,200 for the instant building, local resource and facility tax of 17,980 for local education tax, and local education tax of 12,710 for the Plaintiff.

On July 20, 2015, the Plaintiff filed an application for reduction or exemption of local taxes pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) on the ground that the instant land was a real estate designated and publicly notified as a renovation project district under the Industrial Sites Act, and the Defendant rejected the application on the ground that it does not constitute reduction or exemption under the Industrial Sites Act on July 23, 2015.

hereinafter referred to as "the case."