1. The lawsuit of the limited liability company specializing in the plaintiff's camping and selling tea and the investment-backed securitization shall be dismissed.

2. The plaintiff corporation.

1. Details of the disposition;

A. On or before January 1, 2014, the amendment of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter “former Local Tax Act”); the Plaintiff trust company entered into a real estate trust agreement under the Trust Act (hereinafter “instant trust agreement”); and completed the trust registration of the instant trust assets with respect to the instant trust assets.

B. On December 30, 2010, Plaintiff c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c

C. Pursuant to Article 107(1)3 of the amended Act (hereinafter “instant provision”), the main sentence of Article 1 and Article 17(1) of the Addenda (hereinafter “instant Addenda provision”), the Defendant imposed property tax on the Plaintiff trust company, which is the trustee of the instant trust property, on July 10, 2014 and September 1, 2014, on the instant trust property (hereinafter “instant disposition”).

【Ground of recognition】 The facts without dispute, entries in Gap evidence 2 and 3 (including each number), and the purport of the whole pleadings

2. The plaintiffs' assertion

A. Since the de facto owner of trust property unconstitutionality of the instant provision is the truster, it is necessary to impose property tax on the truster under the substance over form principle, and the amendment of the Local Tax Act on December 27, 1993.