1. On September 11, 2014, the defendant filed a claim for exchange change in this court with respect to the plaintiff on September 11, 201.

The reasoning of the judgment of the court of first instance is that of the court of first instance, except for the following: (a) and (b) to the end of 15 pages from the 7 pages table to the end of 15 pages; and (c) therefore, the reasoning of the judgment of the court of first instance is identical to that of the court of first instance; and (d) in accordance with Article 8(2) of the Administrative Litigation

2. The face-to-face part of 8 pages shall be deleted.

2 pages 9 and 10 of the former Gross Real Estate Tax Act (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”) provides that “The Comprehensive Real Estate Tax Act (However, since the amendment by Act No. 9273, Dec. 26, 2008; hereinafter “Revised Act”) shall be construed as “the Comprehensive Real Estate Tax Act (amended by Act No. 10789, Jun. 7, 201; hereinafter “Revised Act”)”.

2. From 12 to 14, “The Enforcement Decree of the former Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; Presidential Decree No. 23356, Dec. 8, 201; hereinafter “amended Enforcement Decree”)” is “The Enforcement Decree of the Gross Real Estate Tax Act (Provided, That since the amendment by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “Enforcement Decree of the amended Enforcement Decree”)”, “The Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “Enforcement Decree of the amended Enforcement Decree”).

2 pages 2 are as shown in attached Table 1 in the last place of the conduct, “The Comprehensive Real Estate Holding Tax shall be as described in attached Form 1 calculation sheet (the details reflecting the last disposition of increase or decrease below).”

Three pages are as follows:

A person shall be appointed.

D. The Defendant revised the comprehensive real estate holding tax for the year 201 as KRW 11,943,250,231, and the special rural development tax as KRW 2,388,650,046, respectively, and adjusted the comprehensive real estate holding tax for the year 201 to KRW 11,957,865,716, and the special rural development tax as KRW 2,391,573,143, respectively, and subsequently adjusted the comprehensive real estate holding tax for the September 11, 2014 to KRW 11,967,429.