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 Veterans Welfare Corporation Act with the aim of treating persons of distinguished services to the State, providing medical, psychological and vocational rehabilitation, and contributing to promoting self-reliance and contributing to promoting welfare.

B. On April 11, 1990, the Plaintiff obtained a building permit on a total of 64,846 square meters of land 235 square meters and 824 square meters of land 1246 square meters of land of the same 1246 square meters and completed the construction and transferred the Busan Veterans Hospital (hereinafter “instant hospital”) on September 1, 1992, and conducted medical treatment at the said hospital on September 1, 1992, and was exempted from property tax, etc. on the site of the said hospital pursuant to the Restriction of Special Local Taxation Act.

C. On September 11, 2017, the Defendant imposed and collected property tax on the Plaintiff for the year 2014, 31,590,23,750, 6,750 local education tax, 6,750, 6364, 750, 205, 32,750, 32,23,750, 6,750, local education tax, 646, 750, 467, 2057, 208, 305, 205, 32,50, 32,750, 6,750, local education tax, 750, 6,750, 206, 50, 67, 650, 67, 647, 750, 206, 757, 207, 757, 2057, 367, 7506, 750

(hereinafter “instant disposition”) D.

On October 18, 2017, the Plaintiff appealed to the Tax Tribunal, but was dismissed on February 27, 2018.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1-4, 6-8, Eul evidence No. 1 (including each number; hereinafter the same shall apply), and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The land of this case alleged by the Plaintiff is a real estate acquired by the Plaintiff to use directly for the medical service for the following reasons, and property tax is on different premise.