1.The judgment of the first instance shall be modified as follows:

The defendant's property tax against the plaintiff on September 14, 2015 7,146.

1. The court's explanation concerning this part of the grounds for the decision of the court of first instance is the same as the pertinent part of the grounds for the decision of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion and the grounds for this court’s explanation concerning each of the above parts are the same as the relevant part of the reasoning of the judgment of the court of first instance, and thus, they are cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

(b) Determination 1) Article 58-3 (2) of the former Restriction of Special Local Taxation Act provides that property for business purposes (excluding lease) used directly by a small or medium start-up enterprise and a small or medium start-up venture enterprise established by December 31, 2016 (in cases of land annexed to a building, limited to the portion within the standard area for factory location prescribed by Presidential Decree or within the applicable ratio by specific-use area prescribed by Presidential Decree) shall be reduced by 50/100 of property tax for five years from the date of establishment or confirmation;

"The standard area for factory sites prescribed by Presidential Decree" in Article 29-2 (2) of the Enforcement Decree of the Local Tax Act means the standard area for factory sites under Article 102 (1) 1 of the Enforcement Decree of the Local Tax Act, and the applicable multiple by specific-use areas prescribed by Presidential Decree means the applicable multiple by specific-use areas under Article 101 (2) of the Enforcement Decree of the Local Tax Act.

(B) Article 123 of the Enforcement Decree of the Local Tax Act provides that “When applying the provisions on the reduction and exemption of property tax on land under the Act or other Acts and subordinate statutes, the scope of direct use shall include the cases where a building to be used for the relevant reduced and exempted business is being constructed,” and Article 102(1)1 of the Enforcement Decree of the Local Tax Act provides that “the land annexed to the building for factory (including the cases where