1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

The reasoning of this court's judgment citing the judgment of the court of first instance is as follows, and it is identical to the reasoning of the judgment of the court of first instance except for additional determination as provided in paragraph (2). Thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

The 4th parallel 9 to 18th parallel (Article 4-2(b)) are as follows:

A person shall be appointed.

B. In full view of the following, the instant stairs room cannot be deemed to be included in the subject of calculating “exclusive use area of the place of business.”

① The former Enforcement Decree of the Local Tax Act provides that “A place of business, the area of guest rooms which are separately and semi-permanently partitioned, is at least 50/100 of the exclusive use area of the place of business,” and uses the place of business separately from the place of business. The place of business includes toilets, entrances, corridors, etc. located outside the exclusive use area of the place of business, other than the exclusive use area of the place of business. Therefore, the exclusive use area

② Under the former Enforcement Decree of the Local Tax Act, entertainment bar business constitutes a high-class recreation center, “the ratio of exclusive use area or the number of guest rooms compared to the area of guest rooms which are semi-permanently partitioned.” Considering that the legislative intent of the property tax provision on high-class recreation centers is to restrain the consumption of fright and enjoy consumption of fright and fright property and to settle the healthy consumption of the people, the degree of fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and fright and d

(3) Before the former Enforcement Decree of the Food Sanitation Act was amended by Presidential Decree No. 26936, Jan. 22, 2016.