1. Revocation of a judgment of the first instance;

2. On May 10, 2016, the Defendant’s property tax on the building reverted to the Plaintiff for the year 2011.

1. The reasons for the entry of this case by the court of first instance concerning this case are as follows: (a) it is identical to the entry of the reasons for the judgment of the court of first instance other than adding or adding part of the judgment of the court of first instance; and (b) it is identical to the entry of the reasons for the judgment of the court of first instance other than adding new judgment of the plaintiff to this court as stated in paragraph (2) (excluding the part concerning the third conclusion), Article 8(2) of the

(hereinafter the meaning of the abbreviationd language used in this context is the same as the judgment of the court of first instance). The second-party 5 to 13 of the grounds are as follows:

Article 54(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 11138, Dec. 31, 201; Act No. 12175, Jan. 1, 2014); Article 27 of the Enforcement Decree of the Restriction of Special Local Taxation Act; Article 17-2 of the former Jung-gu Seoul Metropolitan Government Ordinance on Gu Tax Reduction and Exemption (wholly amended by Ordinance No. 912, Dec. 29, 2010); Article 15 of the former Jung-gu Seoul Metropolitan Government Ordinance on Gu Tax Reduction and Exemption (wholly amended by Ordinance No. 1112, May 7, 2012); Article 5 of the former Ordinance on Gu Tax Reduction and Exemption (wholly amended by Ordinance No. 1256, Apr. 29, 2015); Article 9 of the former Ordinance on Gu Tax Reduction and Exemption (Amended by Ordinance No. 1256, Apr. 29, 2015).

C. Meanwhile, from August 2007 to March 2009, the Plaintiff: (a) remodeled the hotel skin; and (b) obtained the hotel rating from the Korea Tourist Hotel on March 24, 2009 from the 1st to the special level 2nd degree; (c) adjusted the passenger room rate based on the display price standard by taking into account the passenger room charges of nearby special class 2 hotel as of March 1, 201; (d) reduced the rate by 20%; and (e) changed the five-story that had not been guest rooms into the existing guest room into the passenger room by conducting an additional remodeling on March 3, 201.