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 September 23, 2016, the Defendant imposed and collected property tax amounting to 46,047,626 won calculated by applying the tax rate, etc. under Article 111(1)1 (a), etc. of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter “former Local Tax Act”) on the ground that the Plaintiff owns 594-25, 12,299 square meters (hereinafter “instant land”) in Nam-gu, Incheon as of the tax base date for property tax of 2016 ( June 1, 2016).

(hereinafter “instant disposition”). (b)

The Plaintiff dissatisfied with the instant disposition and raised an objection against the Defendant on December 8, 2016, but the Defendant rendered a decision to dismiss the said objection on March 2, 2017.

[Reasons for Recognition] Unsatisfy, entry of Gap evidence Nos. 4 through 7, the purport of the whole pleadings

2. The Plaintiff asserted that the Plaintiff concluded a contract for the use of the instant land with the Commissioner of the Incheon Local Police Agency from November 10, 2015 to November 30, 2016, and had the Commissioner of the Incheon Local Police Agency use the instant land free of charge during the pertinent period. As such, the instant land constitutes a non-taxation object under the main sentence of Article 109(2) of the former Local Tax Act, which is the property used by the Commissioner of the Incheon Local Police Agency for official or public use for at least one year.

Therefore, the disposition of this case, which was made on a different premise, should be revoked on an unlawful basis.

3. Determination

A. The attached Form of the relevant statutes is as follows.

B. (1) The main sentence of Article 109(2) of the former Local Tax Act provides that property tax under Article 107 of the former Local Tax Act shall not be imposed on “property used by the State, a local government, or a local government association for not less than one year” as to “property used by the State, a local government, or a local government association for public use.”