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 a public corporation established by the Korea Highway Corporation with the aim of promoting road maintenance and contributing to the development of road traffic through the construction and management of roads and other projects related thereto. The Plaintiff is the owner of the said parcel of land (hereinafter referred to as “the said parcel of land”) in Gyeyang-si, Yangsan-si, 1054-3 large 275 square meters, 105-4 large 1,972 square meters per annum, 1085-4 large 13,454 square meters per annum, 1086 large 14,448 square meters per annum, 1088 large 108-1 large 595 square meters per annum, 1088-2 large 203 square meters per annum (hereinafter referred to as “the said parcel of land”).

B. Land 1 contains buildings, parking lots, garages, materials storages, tenniss, etc. for the office of the two producing companies belonging to the Plaintiff, and landscape gardening facilities, legal surface, etc. for land 2 are installed.

C. On October 10, 2012, the Defendant imposed imposition (hereinafter “instant disposition”) of KRW 46,582,940 on the Plaintiff’s property tax amounting to KRW 40,628,690 (property tax amounting to KRW 40,628,690), local education tax amounting to KRW 46,717,920 (= property tax amounting to KRW 40,746,230 (property tax amounting to KRW 40,746,230), local education tax amounting to KRW 5,971,60), and local tax amounting to 2012 under Article 106(1) of the former Local Tax Act (amended by Act No. 11617, Jan. 1, 2013) and Article 101 of the Enforcement Decree of the Local Tax Act.

On April 22, 2013, the Plaintiff filed a request for an inquiry with the Tax Tribunal. On February 6, 2014, the Tax Tribunal rendered a decision that “The Tax Tribunal excluded the building site for office, parking lot site, teice site, and area other than the area of the site for the teice site and landscape facility from the land subject to property tax, thereby revising the tax base and tax amount.”

E. Accordingly, the Defendant imposed and notified the Plaintiff on March 6, 2014 by reducing KRW 19,940,920 of the local tax reverted to year 201, and KRW 19,996,650 of the local tax reverted to year 2012, upon the decision of the Tax Tribunal.

F. On April 10, 2014, the Plaintiff is the Defendant.