Korea Sports Center (Law Firm Cheongn Law, Attorneys Lee Dong-soo, Counsel for defendant-appellant)

The head of the Gu of Busan Metropolitan City (Law Firm Sejong, Attorneys Park Dong-ok, Counsel for the plaintiff-appellant)

June 21, 2017

Busan District Court Decision 2016Guhap24053 Decided February 9, 2017

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. On July 27, 2016, the imposition of property tax of 89,30,520 won (including local resource facilities tax of 5,67,560 won, local education tax of 13,125,757 won, local education tax of 13,542,180 won) imposed by the Defendant against the Plaintiff shall be revoked, respectively, in excess of 3,895,516 won among the imposition of property tax of 43,736,110 won (including local education tax), and in excess of 3,895,516 won, acquisition tax of 157,758,190 won (including special rural development tax of 13,735,830 won).

1. Quotation of the first instance judgment

The reason why the court is to use this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, 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.

Judges Soh-ho (Presiding Judge) Constitution of Kim Jong-ho