1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 20, 2010, the Plaintiff, the main business of which is the trust of real estate rights, concluded a management-type land trust contract (hereinafter “instant trust contract”) for the execution of a condominium construction project (hereinafter “instant project”) on the aggregate of 82,243m2m2 (hereinafter “instant land”) with respect to the aggregate of 196 and 45m2m2 (hereinafter “instant land”) in Gangnam-gu, Seoul. On December 20, 201, the Plaintiff completed the registration of ownership transfer and trust with respect to the instant land on December 27, 2010.

B. The construction for the instant project (hereinafter “instant construction”) is as follows:

3.2

In March of 2010, it was suspended in January of 2013.

C. Articles 101(1)2 and 103(1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 27710, Dec. 30, 2016; hereinafter the same) stipulate land annexed to a building under construction as land subject to separate taxation, but the construction has been suspended for at least six months without justifiable grounds as of the tax base date.

On September 10, 2016, on the ground that the instant land was suspended for at least six months without justifiable grounds as of June 1, 2016 (the tax base date for property tax in the year 2016), the Defendant deemed the instant land as general aggregate taxation subject to property tax of 206,842,680, and imposed property tax of 56,920,390, and local education tax of 41,368,530 on the Plaintiff on September 10, 2016.

(hereinafter “Disposition in this case”). 【No dispute exists, entry of Gap 1, 2, and 5’s evidence, and the purport of the whole pleadings

2. The details of the relevant Acts and subordinate statutes are as shown in attached Form 1;

3. Whether the instant disposition is lawful

A. The main point of the Plaintiff’s assertion is that the taxpayer of the instant land is the Plaintiff, and whether the construction was suspended without justifiable grounds under the proviso of Article 103(1)3 of the former Enforcement Decree of the Local Tax Act should be determined based on the Plaintiff’s standard

However, the project of this case is various starting from the initial stage.