1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On November 13, 2006, the Plaintiff was established on the second floor of building B in Jung-gu in Seoul, Seoul, for the purpose of running “real estate development business” and “all incidental business related to real estate development business.”

B. On January 30, 2007, the Plaintiff transferred the location of the head office to D University E located in Yeonsu-gu Incheon Metropolitan City, Yeonsu-gu, but registered on March 12, 2010 after relocating the F Building G head office of Yeonsu-gu, Incheon (hereinafter “F head office”) to the 9th floor of the F Building G, and completed the registration on April 15, 201 after the Plaintiff moved to the 5th floor of the Nam-gu, Incheon (hereinafter “H head office”).

C. The Defendant appears not to fall under the overconcentration control region, but also the industrial complex subject to the Industrial Cluster Development and Factory Establishment Act, where the Plaintiff’s headquarters is located outside of the overconcentration control region under Article 6 of the Seoul Metropolitan Area Readjustment Planning Act and Article 9 [Attachment 1] of the Enforcement Decree of the same Act (hereinafter “large city”).

On March 5, 2012, registration and license tax was applied to heavy taxation under Article 28(2) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter the same) and local education tax was imposed KRW 735,209,210, and KRW 135,619,340.

On May 31, 2012, the Plaintiff dissatisfied with the above disposition and filed a tax appeal.

E. On August 10, 2015, the Tax Tribunal imposed heavy taxation 24.28% on the Plaintiff’s business site area on the ground that the Plaintiff’s business for the construction of a public golf course among the businesses run by the Plaintiff constituted sports facilities among the infrastructure facilities businesses exempt from heavy taxation, as stipulated in the proviso to Article 28(2) of the former Local Tax Act and Articles 44 and 26(1)1 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 24425, Mar. 23, 2013; hereinafter the same).