1. The Defendant’s disposition imposing property tax of KRW 25,92,990 on the Plaintiff on February 8, 2019 (urban area portion) shall be revoked.

2...

1. Details of the disposition;

A. The Korea National Housing Corporation (hereinafter “Plaintiff”) was a project implementer under the former Housing Site Development Promotion Act (amended by Act No. 4429, Dec. 14, 1991; hereinafter “the instant project district”) under the former Housing Site Development Promotion Act (amended by Act No. 4429, Dec. 14, 1991; hereinafter “the instant project district”) and carried out housing site development projects for 1,575,814 square meters (hereinafter “the instant project district”).

(hereinafter referred to as “instant housing site development project”). (b)

The project district of this case was designated as a housing site development zone on January 9, 1987, and thereafter the plaintiff completed the housing site development project of this case on October 6, 1989 after obtaining approval of the implementation plan for the housing site development project of this case on February 10, 1996.

C. The Plaintiff owned 256-1 square meters (area 10,933 square meters; hereinafter “instant land”) located within the instant project district from the approval date of the above execution plan to the present date. The instant land constitutes urban planning facilities (schools) under Article 2 subparag. 7 of the National Land Planning and Utilization Act.

The Defendant initially stated that “the instant land owned by the Plaintiff to sell it to a school site is not yet completed, and there is no difference between the statutes applicable at the time of the disposition except for the extension of the period of local tax reduction and exemption, and the content of the current statutes, as to the instant provision related to the issues of the Restriction of Special Local Taxation related to the instant case, and thus, based on the current laws and regulations on convenience. The same applies to the following grounds: (a) since the topographical map was publicly announced pursuant to Article 84(1), it constitutes land subject to limitations on private rights, for which ten years have not passed since it was publicly announced pursuant to Article 84(1), the

E. However, the Defendant completed the instant housing site development project on February 8, 2019, which is an urban planning facility in the instant project district.