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.

The court's explanation of this case by the court of the first instance is as stated in the reasoning of the first instance judgment, except where the plaintiff added the following judgments as to the grounds added in the court of first instance. Thus, this case shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The main point of the Plaintiff’s assertion is that the construction of a building site conducted by the Plaintiff was included not only in stone and retaining wall but also in the construction of a building site. Therefore, it should be deemed that the Plaintiff started construction of a building at the time of commencing the construction of a building site.

Therefore, each land of this case is a land attached to a building under construction, which is subject to separate taxation of property tax under Article 55-2 (2) 4 (b) of the former Corporate Tax Act, and it does not constitute land for non-business use

Even if the Plaintiff cannot be deemed to have commenced the new construction of a building, there is a justifiable reason that the Plaintiff could not perform the new construction of a building, and such circumstances should be considered.

Judgment

Article 106 (1) 3 (a) of the former Local Tax Act (Amended by Act No. 12153, Jan. 1, 2014) and Article 102 (1) 1 of the Enforcement Decree of the same Act (Amended by Presidential Decree No. 25058, Jan. 1, 2014); land annexed to a building for a factory (including where a building is being constructed, but excluding where construction has expired as of the tax base date or where construction has been suspended for at least six months without good cause) shall be subject to separate taxation.

Here, the term "building under construction" means a building under construction which commences and is being constructed as of the tax base date, and if it is essential to construct a building prior to the commencement of construction as well as the commencement of construction for constructing a new building, such as a ground destruction or structure construction, if it is deemed that the new construction of a building has been actually implemented at that time.