1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a public corporation established under the Korea Highway Corporation Act for the purpose of promoting road maintenance and contributing to the development of road traffic by having the construction and management of roads and other projects related thereto.

B. The Plaintiff, which is a part of the mid-to-land motorways, has constructed and opened the motorway route between the “Tando” and the “Yanyang”. On the ground of each land listed in the attached Table in the real estate list (hereinafter “instant land”), the Plaintiff commenced construction for building a site for the construction of the “Yanyeong-gu,” which is an accessory to the said expressway section, but did not complete the relevant site construction work.

C. On September 10, 2013, the Defendant imposed property tax of KRW 2,916,830 on the instant land and KRW 583,360 on the Plaintiff (hereinafter “instant disposition”).

【Ground of recognition】 The fact that there has been no dispute, entry of Gap's 1 through 9, the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is unlawful in imposing the property tax and local education tax on the instant land, even though the instant land is exempt from property tax pursuant to Article 109(3)1 of the Local Tax Act and Article 108(1)1 of the Enforcement Decree of the same Act, as the site for the rest area, which is a site for the rest area, which is a road’s appurtenances.

(b) Entry in the attached Form of relevant statutes;

C. Article 109(3)1 of the Local Tax Act provides that no property tax shall be imposed on roads, etc. prescribed by Presidential Decree, and Article 108(1)1 of the Enforcement Decree of the same Act provides that the roads exempt from property tax refer to roads, etc. under the Road Act.

On the other hand, Article 2 (1) of the Road Act is a "road" comprised of facilities prescribed by Presidential Decree, such as roadways, sidewalks, bicycle lanes, side roads, tunnels, bridges, and overpasses, which are listed in Article 10.