1. Revocation of the first instance judgment.

2. The Defendant’s comprehensive real estate holding tax for the year 2010 for the Plaintiff on November 16, 2010 8,639.

1. Details of the disposition;

A. On November 16, 2010, the Defendant respectively imposed KRW 8,639,012,020 of the comprehensive real estate holding tax for the year 2010 and KRW 1,727,802,40 of the special rural development tax for the Plaintiff.

(hereinafter “instant disposition”). (b)

In calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3) and 14(3) and (6) of the former Comprehensive Real Estate Holding Tax Act (amended by Act No. 1021, Mar. 31, 2010; hereinafter “amended Act”), the Defendant calculated the amount of property tax deducted in calculating the amount of comprehensive real estate holding tax pursuant to Article 9(3), Article 14(3) and (6) of the same Act (amended by Presidential Decree No. 22813, Mar. 31, 2011; hereinafter “amended Enforcement Decree”) and the method of “the amount equivalent to the property tax calculated as the standard tax rate of property tax on the land subject to the comprehensive housing or separate aggregate taxation” under Articles 4-2, 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 22813, Sep. 23, 2009; hereinafter “Enforcement Rule”).

(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2)

(see) The details of the tax calculation are as shown in attached Form 1(1).

C. On February 10, 201, the Plaintiff appealed against the instant disposition, and filed an objection with the director of the Southern District Tax Office, but the said objection was dismissed on March 10, 201.

In other words, the Plaintiff filed an appeal with the Tax Tribunal on June 2, 2011, but the said appeal was dismissed on August 9, 2011.

[Reasons for Recognition] Facts without any dispute, Gap's 1 through 3, Eul's 3-1 and 2-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Articles 9(3), 14(3), and 14(6) of the amended Act, and Article 4-2 of the Enforcement Decree of the amended Act.