1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reason why this part of the disposition is used by the court is as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) Article 28(2)2 of the former Local Tax Act does not require “the relocation of its headquarters or principal office outside a large city to a large city” but provides for heavy taxation subject to “the relocation of its headquarters or principal office outside a large city to a large city” as the requirement for heavy taxation. However, even if the Plaintiff’s relocation of its principal office from Seongbuk-si to Seoul Metropolitan City constitutes “the relocation of its principal office or principal office outside a large city”, Article 28(2)2 of the former Enforcement Decree of the Local Tax Act is not applicable unless it is the relocation of “the head office or principal office of a corporation outside a large city” to a large city. As such, Articles 45(4) and 27(3) of the former Enforcement Decree of the Local Tax Act are not applicable.

If it is not so, Article 28 (5) of the former Local Tax Act does not specify the criteria and scope of the core and essential matters of the heavy taxation requirement, so it should be regarded as an unconstitutional provision in violation of the principle of prohibition of comprehensive delegation.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. Article 28(2) of the former Local Tax Act, which is prepared for preventing the concentration of population in large cities and preserving the environment, etc. as to the first argument on the determination of the first argument, is excluded from industrial complexes subject to the Industrial Cluster Development and Factory Establishment Act in the overconcentration control region under Article 6

The registration license tax rate is rather than the registration of a corporation which is normally defined.