1. Revocation of a judgment of the first instance;

2. The Defendant imposed property tax of KRW 53,008,250 on the Plaintiff on September 10, 2013, 49.

1. With respect to the details of the disposition, the court's explanation is the same as the part of the second to third to 8 pages 5 and 12 of the judgment of the court of first instance, except for the case where "18,900,000, 24.25% of the Korea Electric Power Corporation" is "18,90,000, 24.45% of the judgment of the court of second to 12 of the judgment of the court of second to 18,90,000, 24.45% of the judgment of the court of second to 200, 24.45% of the judgment of the court of second to 200, 300, 3

2. Whether the instant disposition is lawful

A. As to this part of the Plaintiff’s assertion, the court’s explanation is identical to the corresponding part of the judgment of the court of first instance (see, e.g., Supreme Court Decisions 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(b) The attached Form of relevant statutes is as follows.

C. 1) Article 85-2(3) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12175, Jan. 1, 2014) (hereinafter “instant reduction or exemption provision”) (hereinafter “instant reduction or exemption provision”).

(1) Article 112 of the Local Tax Act provides that local tax shall be reduced until December 31, 2013, as provided in the following subparagraphs, on a stock company under the Commercial Act established by a local government (hereinafter referred to as "invested corporation") or an incorporated foundation under the Civil Act, with a contribution to capital or property, and subparagraph 3 provides that property tax (including an amount imposed pursuant to Article 112 of the Local Tax Act) on real estate used directly for its unique duties as of the base date for taxation shall be reduced by 75/100 (where municipal ordinance prescribes otherwise within 75/100, such rate shall apply thereto) of property tax (including an amount imposed pursuant to Article 112 of the Local Tax Act) multiplied by the contribution ratio of the local government. Meanwhile, the former Local Public Enterprises Act (Amended by Act No.

) A local public enterprise that can be established and operated by a local government is a local public enterprise (section 3), a local public corporation (section 4, a local public corporation and a local public corporation).