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 grounds for the court’s explanation concerning the instant case, such as accepting the judgment of the court of first instance, are as stated in the reasoning of the judgment of the court of first instance (including the relevant part of the judgment of the court of first instance (attached Form 1), except for the modification of the relevant part as follows 2, and excluding the part of the conclusion “4. conclusion,” and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation

2. From the 10th 10th 2 pages of the amended part to the 12th 12th 12th “Article 9” are as follows:

【The Jung-gu Seoul Metropolitan Government Ordinance on the Reduction and Exemption of Gu Tax (Amended by the Jung-gu Seoul Metropolitan Government Ordinance No. 912, Dec. 29, 2010); Article 17-2 of the former Jung-gu Seoul Metropolitan Government Ordinance on the Reduction and Exemption of Gu Tax (Amended by the Jung-gu Seoul Metropolitan Government Ordinance No. 1112, May 7, 2012); Article 15 of the former Jung-gu Seoul Metropolitan Government Ordinance on the Reduction and Exemption of Gu Tax (Amended by the Jung-gu Seoul Metropolitan Government Ordinance No. 1256, Apr. 29, 2015); and each of the above ordinances shall be referred to

Article 9) 2.2. 13. from "207." to "the grounds" of the same page 14.

The 3th 5th 6th kings are as follows:

[Reasons for Recognition] Unsatisfy, Gap evidence 1 through 3, 6, 7, 13 through 18, Eul evidence 3 and 4 (including each number; hereinafter the same shall apply)

[Attachment 2] Each entry and the purport of the whole pleadings] Three-eight (Attachment 2) of the 8th page "(Attachment 2)" shall be as shown in the attached Form.

The 3th parallel 10 to 16th parallel shall be as follows:

A person shall be appointed.

A. The Plaintiff’s assertion 1) The passenger hotel was remodeled through large-scale repair and there is no comparable passenger room at the time of January 1, 2007. Thus, the requirements for the reduction rate of the passenger room fee cannot be applied. The instant disposition imposing property tax on the ground that the requirements for the reduction rate of the passenger room fee were not satisfied on January 1, 2007, and that the disposition was unlawful. 2) The increase of the passenger room fee due to remodeling, such as the hotel, etc.