1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is an educational foundation established pursuant to Article 4 of the Higher Education Act for the purpose of providing junior college education, and is an owner of 530-1 and 20,995 square meters of the name-based, Busan Metropolitan City (hereinafter “instant land”).

B. Around 1978, the Plaintiff started to establish and operate a 3-year major junior college, 1978, and the name of the said school was changed to a 1998 major university, and the name of the said school was changed to a 3-year major junior college around 201.

(B) The name of the university or the name of the university, which is different from the type of school specified in Article 18(2) of the Higher Education Act, is the junior college specified in Article 2(4) of the same Act. The number of students enrolled in the university or college (based on year 2014) is specified in attached Table 1.

C. The Plaintiff, while operating the “Dongdong University Hospital” in Busan Dongdong-dong, provided the above hospital as a place for experiment and practice of students at Taedong University University, and operated the above hospital until now since its opening around 1986 on the instant land.

Meanwhile, the articles of incorporation stipulate medical services as profit-making business.

The current status of the nursing department and the practice area of students at the Daedong University including the above Daedong Hospital (based on 2013) shall be as specified in attached Table 2.

On September 12, 2014, the Defendant imposed and notified the Plaintiff the property tax of KRW 73,678,600 on the instant land and KRW 10,857,140 on the local education tax (hereinafter “instant disposition”).

E. The Plaintiff filed an objection on December 11, 2014, but the Defendant dismissed the objection on March 19, 2015. The Plaintiff filed an administrative appeal on June 3, 2015, but the Tax Tribunal dismissed the claim for administrative appeal on August 28, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3 (including, if any, additional evidence; hereinafter the same shall apply) and Gap evidence No. 7;