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 Seocho-gu Seoul Metropolitan Government 811.3 square meters and 1,929 square meters on its ground (hereinafter “instant real estate”).

On April 16, 2014, the Plaintiff leased one story underground (land 209.52 square meters and building 498.17 square meters, hereinafter referred to as “marketing place business”) among the instant real estate to C. Since that time, C operates an entertainment drinking house with the trade name “D” in the key place of business from that time.

B. The Defendant imposed property tax of KRW 7,22,680 on July 10, 2015, an amount of property tax of KRW 807,890, local resource and facility tax of an urban area, KRW 1,50,44,530, local education tax, KRW 110,864,910, KRW 110, KRW 1110,879, KRW 798, KRW 898, KRW 890, KRW 22,90, KRW 22,790, KRW 22,790, KRW 217,98, and KRW 98, KRW 217,98, and KRW 98,00 on September 10, 2015, and KRW 110,864, KRW 910, KRW 111,798, KRW 22,97, and KRW 980 on local education tax.

(hereinafter referred to as “instant disposition”). [Grounds for recognition] The entry in Gap’s Evidence Nos. 1 through 4, 8, 16, and 19 (including virtual numbers) and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion first, the key place of business was to sell alcoholic beverages and alcoholic beverages in the guest room, and the space where dance was allowed was not less than 26.4 square meters. In fact, there was little little time for customers to dance in the above space.

Nevertheless, the instant disposition taken by deeming the key place of business as a “high-class recreation center” should be revoked as it is unlawful because it fails to meet the requirements for heavy taxation.

Second, there is no case where property tax heavy taxation has been imposed on other branches of "D", and the key place of business is a high-class recreation center with its scale, operating profit, etc.

Nevertheless, the defendant's property tax on the business place at issue.