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 the owner of a reinforced concrete building B located in Seoul, which is a reinforced concrete building (the total floor area of 852.8 square meters, hereinafter “instant building”).

B. As a result of an on-site investigation on the instant building on May 30, 2013, the Defendant determined that the instant building constituted “the first business place of this case” and “the business place of this case” under Article 28(5)4 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 25751, Nov. 19, 2014; hereinafter “Enforcement Decree of the Local Tax Act”) and “the first business place of this case” under Article 28(5)4 of the Local Tax Act (hereinafter “the second business place of this case”) and “the total amount of property tax” under Article 13(5)4 of the Local Tax Act and Article 28(5)4 of the Enforcement Decree of the Local Tax Act (hereinafter “the Enforcement Decree of the Local Tax Act”) and “the total amount of property tax” under Article 10(1) and Article 13(5)16 of the Local Tax Act (hereinafter “the total amount of property tax of this case”) and Article 28(16(3)15)1 of the Local Tax Act.

C. On October 4, 2013, the Plaintiff dissatisfied with the instant disposition and filed an objection against the Defendant on December 13, 2013, but was dismissed on December 13, 2013, the Plaintiff filed an appeal with the Tax Tribunal on March 3, 2014, and the Tax Tribunal dismissed the appeal on July 18, 2014, and filed the instant lawsuit on October 16, 2014.

[Ground for Recognition: Facts without dispute, Gap evidence 1 through 6, entry of Eul evidence 1 through 6, purport of whole pleadings]

2. The assertion and judgment

A. The Plaintiff asserted that the Plaintiff entered into a lease agreement with a different lessee on the first place of business and the second place of business of this case, respectively, and paid taxes, including value-added tax, for each place of business.