1. The defendant's appeal is dismissed.

2. The costs of appeal are all borne by the Defendant, including those resulting from the supplementary participation.

Details of the disposition

This Court’s explanation is the same as the corresponding part of the judgment of the first instance except for the dismissal or addition of some of the contents as follows. Thus, this Court’s explanation is accepted in accordance with Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, and Article 420 of the Civil Procedure Act.

Part that is removed or added shall be referred to as “F” in Part 2, Section 14.

Part 3: The following shall be added to the following activities:

【The Plaintiff filed a lawsuit against the Defendant on July 9, 2014 (Seoul Administrative Court Decision 2014Guhap12581, and the Seoul Administrative Court Decision 2014Guhap12581) against the Defendant on the basis of the ratio of the non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members and their non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ non-members’ share in the total project site (Seoul High Court Decision 2014Nu2752, May 3015).

Judgment

Article 7(1) and (2) of the former Local Tax Act (amended by Act No. 13805, Jan. 19, 2016; hereinafter the same) as follows.