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. Acknowledgement of and amendment to the judgment of the court of first instance is consistent with the reasoning of the judgment of the court of first instance, except where part of the reasoning of the judgment of the court of first instance is used as follows. Thus, this is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary part] The Local Tax Act (amended by Act No. 13636, Dec. 29, 2015) shall be amended to “former Local Tax Act (amended by Act No. 13636, Dec. 29, 2015).”

In the second sentence of the first instance judgment, the 10th sentence "Enforcement Decree of the same Act" is regarded as "former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27958, Mar. 27, 2017)".

The "Framework Act on Local Taxes" in the 3th and 3th and 10th of the first instance judgment shall be construed as "the former Framework Act on Local Taxes (wholly amended by Act No. 14474, Dec. 27, 2016; hereinafter the same shall apply)."

The term "(a) or (b)" shall be read as "(b) or (c)", from 3rd to 2nd deeds in the first instance judgment.

Article 2 of the Enforcement Decree of the Framework Act on Local Taxes (wholly amended by Presidential Decree No. 27958, Mar. 27, 2017) shall be construed as "Article 2-2 of the former Enforcement Decree of the Framework Act on Local Taxes (wholly amended by Presidential Decree No. 27958, Mar. 27, 2

Article 46 of the Framework Act on Local Taxes (Article 47 of the former Framework Act on Local Taxes) of the 4th sentence of the judgment of the first instance.

The relevant Acts and subordinate statutes attached to the judgment of the court of first instance shall be followed by the relevant Acts and subordinate statutes attached to this judgment.

2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed.