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 Mapo-gu Seoul Metropolitan Government 12 underground floor No. 12 (hereinafter “instant store”).

B. On June 1, 2016, the Defendant issued a notice of KRW 3,344,520 on July 20, 2016 to the Plaintiff on the ground that it constitutes a building for a high-class recreation center under Article 28(5)4 of the Enforcement Decree of the Local Tax Act, on the ground that: (a) on March 11, 2016, a survey result on the actual status of the 1st underground floor in Mapo-gu Seoul, Mapo-gu, Seoul, 10, 10-1, 11, and 12, (b) the instant store’s property tax for the year 2016, 201, 3,344,520, 520, 200, excluding subparagraph 11, which has already been used as a place of business upon completion of compulsory execution

(hereinafter “instant disposition”). C.

On September 12, 2016, the Plaintiff filed a request for examination with the Seoul Special Metropolitan City Mayor on September 12, 2016, but was dismissed on October 27, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 2, 3, Eul evidence 1, 3, and 4, the purport of the whole pleadings

2. Determination on the lawfulness of the instant disposition

A. In order to fall under a building for a high-class recreation center under Article 28(5)4 of the Enforcement Decree of the Local Tax Act, a guest room (including a temporarily employed person) shall be installed, and a guest room which is semi-permanently partitioned shall be 50/100 or more of the exclusive area of the place of business, or five or more guest rooms shall be installed.

However, the main issue is that the number of guest rooms is not more than two, the rest is used as a kitchen, etc., and there is no emergency exit due to the closure of neighboring 11, and it does not meet the facility standards for entertainment bar business, and there is no entertainment receptionist (including a temporarily employed person). The area of guest rooms which are semi-permanently partitioned is less than 50/10 of the exclusive area of the place of business, so it does not constitute a building for high-class recreation center, and it should be subject to general taxation.

Nevertheless, the instant disposition, which was imposed on the ground that it constitutes a building for high-class recreation centers, is unlawful.