1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited this case is as stated in the reasoning of the judgment of the court of first instance except for the addition of the judgment as to the plaintiffs' main grounds for appeal to the following 2. Thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

[제1심판결과 마찬가지로, 원고가 신축하여 스포츠센터로 운영하고 있는 춘천시 옥천동 1-1 외 19필지 지상 소재 지하 1층부터 지상 4층까지 연면적 8,798.09㎡의 건물을 이하에서는 ‘한림스포츠센터’라고 하고, 위 건물 중 수영장, 스쿼시장, GX룸, 헬스장 등으로 사용되고 있는 2,191.04㎡ 부분(공용면적 포함)을 이하에서는 ‘이 사건 과세대상 부분’이라고 한다]. 2. 항소이유에 관한 추가 판단

A. The Plaintiff’s grounds of appeal 1) In light of the fact that the establishment purpose of the Korea Forest Sports Center, including the instant taxable object, is the education and welfare of school members, the proportion of school members to use the instant taxable object reaches 67% of the total amount, and the usage fee is less than the usage fee of similar sports centers, and is merely the usage fee for the purpose of compensating actual expenses, it cannot be concluded that the said taxable object is used for profit-making business solely on the ground that the said taxable object was opened to the general public (hereinafter “the general public”), excluding the students and school employees.

3) Unlike other universities, the application of the provision on local tax reduction to only the Plaintiff violates the principle of equity. B. Determination of the standard of determining profit-making business and determination of whether it falls under the category 1) the need for taxation under the principle of no taxation without law

Dried or non-taxable

Summary of Tax Reduction and Exemption

It shall be interpreted in accordance with the text of the law, unless there are special circumstances, and the interpretation of the tax law shall be expanded or analogically interpreted without reasonable grounds.