1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of the parts described in paragraph (2) below, and thus, the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act

2. Parts to be dried;

A. On the 6th sentence of the first instance judgment, the Local Tax Act No. 14 of the Local Tax Act and the Local Tax Act No. 22 shall be amended as follows.

Article 109 (2) of the Local Tax Act provides that no property tax shall be imposed on any property used by the State, a local government, or a local government association for official or public use for at least one year: Provided, That if it is used for pay, property tax shall be imposed.

However, Article 105 of the Local Tax Act provides that "property tax shall be subject to taxation of land, buildings, housing, aircraft, and vessels, and the main text of Article 109 (1) provides that "No property tax shall be imposed on any property belonging to the State, local governments, local government associations, foreign governments, and international organizations in the Republic of Korea." In light of the proviso of Article 109 (2) of the Local Tax Act, with respect to property used by the State, local governments, or local government associations for official or public use for not less than one year, the State, local governments, or local government associations shall not impose any property tax, taking into account that the owner of such property cannot exercise the right to use

Considering the legislative intent of the proviso of Article 109(2) of the Local Tax Act, the term “case of use as oil” under the proviso of the same Article means a case where the price for the use of the pertinent property is paid.

If the consideration has the meaning of its use, the name of the consideration or the length of use, or the payment of the consideration shall be made once or periodically.