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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasons why the court of this case cited in the judgment of the court of first instance are as follows, except for the addition of "decision on the additional argument" as to the plaintiff's assertion added in this court, and therefore, it is identical to the reasons for the judgment of the court of first instance. Thus, this case is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence
2. Determination on the additional argument
A. From July 2009 to July 2018, the Defendant: (a) imposed property tax (tax No. 305) on the instant housing on the Plaintiff from July 2009 to July 2018; and (b) imposed property tax (tax No. 305) on the instant housing for the same period as the Plaintiff in July of each year; (c) the Defendant twice imposed property tax on the Plaintiff and D on the instant housing for the aforementioned period.
B. Determination 1) In light of the Plaintiff’s notice of tax payment of the instant house (No. 7-1 through 3, No. 9-1, No. 9-3, etc.), the Defendant is recognized as having issued a property tax payment notice with the tax item number indicated as “305” just as the Plaintiff with respect to the instant house from July 2009 to July 2018. However, Article 107(1)2 of the Local Tax Act provides that where the owner of a building and appurtenant land of the instant house are different, the calculated tax amount on the instant house shall be deemed as the taxpayer for the portion calculated in proportion to the standard market value of the building and appurtenant land under Article 4(1) and (2). In full view of the purport of the entire pleadings in each of the instant evidence No. 7-1 to 3, No. 6, and No. 7, etc., and the Defendant is recognized as having calculated the property tax of the instant land during the above period as the actual calculation method of the property tax of the instant house.