1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

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 or addition of some contents as follows. Thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

In addition, "before the amendment" shall be added to "before the amendment" in 17 pages 2 of the judgment of the court of first instance.

In the first instance judgment, the 3th 12th 13th 13th 12 and 13th 13th 13th 2th 3th 3th 13th 2th 3th 3th 2th 3th 3th 3th 3th 4th "the real estate of this case was acquired to use directly for the medical business of a hospital affiliated with a medical school, and "the real estate of this case was used for the business of an I which was indispensable for the operation of medical business

On the 3rd page of the first instance judgment, the "Special Local Taxation Act" in the 18th Special Local Taxation Act is amended as the "instant reduction and exemption provisions".

On the 8th 7th 14th 7th 14th 7th 7th 7th 7th 7th 7th 7th 7th 7th 7th 10

A) Article 3 of the Medical Service Act defines “medical service” as “medical service and assistance in child care, etc. performed by a medical person for the public or many specific persons,” and defines “medical institution” as “place where a medical person provides medical service” (Paragraph 1), and defines “a hospital-level medical institution” as “a medical institution in which a doctor, dentist, or oriental medical doctor provides medical service primarily to an in-patient.”

(2) On the other hand, Article 2 Subparag. 8 of the former Restriction of Special Local Taxation Act provides that “Direct use” means that “The owner of real estate, vehicles, construction machinery, ships, aircraft, etc. uses the relevant real estate, vehicles, construction machinery, ships, aircraft, etc. in conformity with the purpose or use of business or business.”

Therefore, it has been acquired to use directly for ‘medical business'.