1. The plaintiff (appointed party)'s claim is all dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

1. Details of the disposition;

A. On August 31, 2007, the Plaintiff and the Appointed B (hereinafter referred to as the “Appointed”) acquired 1/2 shares of each of the following subparagraphs: (a) the Yangcheon-gu Seoul Building C (hereinafter referred to as the “instant building”)’s first floor D, E, and F (hereinafter referred to as the “instant store”); and (b) each of them acquired shares of 1/2 in a voluntary auction procedure.

B. The Defendant calculated a property tax base on the instant store based on the size of the section for exclusive use in D, 45.90 square meters, 73.23 square meters, 73.23 square meters, 49.39 square meters for each section for exclusive use in E and F, and 78.80 square meters for each section for common use, based on the collective building ledger. On July 10, 2017, the Defendant imposed each property tax of 223,960 won, local education tax, 46,780 won, property tax, 131,020 won, local resource and facility tax, and 336,020 won, as indicated below

(hereinafter referred to as “instant disposition”). Separately, Plaintiff B’s property tax on the local education tax on the local facilities of the regional resources of the city of the local education tax, 74,220 14,840 41,560 106,60 237,220 74,220 14,840 41,560 106,60 237 E 20 E 79,870 15,970 44, 730 114, 710 25, 280 779, 870 15, 870 15, 714, 7014, 708, 207 207, 306, 307, 475, 47147, 2579, 2075, 27475, 278147

2. Attached Table 1 of the relevant Acts and subordinate statutes;

3. Whether the instant disposition is lawful

A. The purport of the Plaintiff’s assertion is that there is no provision regarding partial common use as to the right to common use, that is, there is no provision regarding partial common use, and there is no indication as to partial common use even in the copy of the register of the instant building or the collective building register.

Therefore, it cannot be viewed that there is a section for partial common use of the building in this case.

Then, this case.