School Foundation Gyeongsung (Attorney Park Hun-young, Counsel for the defendant-appellant)

Head of the North Korean Office in Daegu Special Metropolitan City

January 31, 1986

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

The disposition of imposition of 2,939,630 won, 587,920 won, 2,939,630 won, 587,920 won, 3,627,340 won, 725,440 won, 725,40 won, and 4,104, 500 won, 820,90 won, 1982, which was imposed by the Defendant against the Plaintiff on October 11, 1984, shall be revoked. Litigation costs shall be borne by the Defendant.

Comprehensively taking account of all the arguments stated in Gap evidence 1-1, 2, 3, and Eul evidence 1-1 through 4-4 of evidence Nos. 2-1 to Eul evidence No. 4-1, 80, 90-1, 95-1, 24.5, 96-1, 96-2 (hereinafter referred to as the "land of this case") are owned by the plaintiff. The first, third and fourth underground floors of the building (hereinafter referred to as the "building of this case") constructed on the land of this case are owned by the plaintiff, and the second, third, third, and third, third, third, and 40 were owned by the non-party 1, second and fourth, third, 90, second, 197, second, 198, second, 198, second, 20, second, 194, second, 198, second, 30, second, 194, second, 198.

The plaintiff asserts that this case's land is the plaintiff's ownership and the third floor of this case's building, which is a high-class recreation center's business, is the non-party 1's ownership and the non-party 2's owner operates the Kabre on the third floor of this case's building, which is his own owner and thus, it is illegal to impose heavy taxation under the Local Tax Act on the plaintiff who is the owner of this case's land. Thus, the plaintiff's land for high-class recreation center's use under Article 188 (1) 1 (ii) of the former Local Tax Act (Act No. 3488 of December 31, 1981) provides that property tax shall be imposed at 50/100 of its value on the land for high-class recreation center's use, and since Article 78-4 (1) 8 of the Enforcement Rule of the Local Tax Act provides that the land of this case's second high-class recreation center's use of land shall be excluded from its total floor area.

Thus, the plaintiff's claim of this case is dismissed as without merit. It is so decided as per Disposition by applying Article 8 of the Administrative Litigation Act and Article 89 of the Civil Procedure Act to the burden of litigation costs.

February 21, 1986

Judges Lee Sung-ho (Presiding Judge)

[Attachment Form Omission (Account Statement for Calculation of Tax Amount)]