1. The Defendant’s imposition of property tax of KRW 98,053,030 on September 10, 2017 exceeds KRW 16,56,060, among the disposition imposing property tax on Plaintiff A.

1. Details of the disposition;

A. On December 31, 1960, Plaintiff B purchased and acquired FF large 650.6 square meters (hereinafter “instant land”) from Gangnam-gu Seoul, Seoul. On May 3, 2002, Plaintiff B donated 231/650 of each of the instant land shares to Plaintiff A and C, and completed the registration of ownership transfer on May 7, 2002.

Plaintiff

B, around September 21, 2005, B, A, and C newly built on the instant land the 5th floor above the ground level of the general steel structure and other roof (hereinafter “instant building”). Around September 21, 2005, the co-ownership share of the said building was determined as 10/10, the Plaintiff A, and C, respectively, and completed registration of initial ownership.

Plaintiff

B On December 30, 2016, Plaintiff D and E donated 94.3/6 of each share of the instant land to Plaintiff D and E, 5/100 of each share of the instant building, and the instant land and buildings were not owned by completing each registration of transfer of ownership on February 24, 2017.

B. On June 1, 2017, the property tax assessment basis date of the instant building, as of June 1, 2017, the main points with the trade name of “G” on the third-fiveth floor of the instant building, and each of the main points with the trade name of “H” on the second floor of the said building, with the employment of male studio DNAs, engaged in bar business by drinking alcohol with customers, or by singing or dancing to encourage customers to enjoy entertainment by music or dancing.

(hereinafter referred to as the “instant main points”) C.

Article 13(5)4 of the former Local Tax Act (Amended by Act No. 15292, Dec. 26, 2017; hereinafter the same shall apply) and Article 28(5)4(b) of the former Enforcement Decree of the Local Tax Act (Amended by Presidential Decree No. 28524, Dec. 29, 2017; hereinafter the same shall apply) on the ground that the instant land constitutes a building used for a high-class recreation center and its appurtenant land subject to property tax, the Defendant’s heavy tax rate (40/1,00) under Article 111(1)1(c)2 of the former Local Tax Act shall apply to the Plaintiff on September 10, 2017, applying the heavy tax rate (40/1,000; hereinafter the same shall apply) under Article 111(1)1(c)2 of the former Local Tax Act.