1. The judgment of the first instance, including the plaintiff's claim expanded by this court, shall be modified as follows:

2. The defendant.

Details of the disposition

On June 23, 2011, the Plaintiff acquired 487,902,520 won (excluding value-added tax) for the purpose of the public sale of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land of the land.

On July 16, 2012, the Defendant imposed property tax on the Plaintiff KRW 12,491,260 (No. 101, KRW 3,416,380, KRW 3,439,890, KRW 301, KRW 309, KRW 439,890, KRW 401, KRW 4012, KRW 401, KRW 7,62,480 (No. 101, KRW 22,095, KRW 700, KRW 2010, KRW 120, KRW 3012, KRW 120, KRW 120, KRW 401, KRW 401, KRW 430, KRW 430, KRW 150, KRW 401, KRW 401, KRW 4305, KRW 410, KRW 4301, KRW 4010, KRW 4305, KRW 10405, KRW 10401, KRW

(Tax Base Date is June 1, 2012; hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an objection at the time of acceptance on September 14, 2012, but was dismissed on October 25 of the same year, and again filed an appeal with the Tax Tribunal on January 23, 2013; however, the Plaintiff filed an appeal with the Tax Tribunal on the same year.

4.2. The dismissal ruling was rejected;

[Grounds for recognition] The facts without dispute, Gap evidence Nos. 1, 2, 5, 6, 8, Eul evidence Nos. 1, 2, and 5 (including serial numbers; hereinafter the same shall apply), and Eul evidence Nos. 1, 2, and 5, and the purport of the whole pleadings as to the disposition of this case as to the building of this case, which is the plaintiff's assertion as to whether the disposition of this case is legitimate or not, are higher than the market price. The defendant calculated the market price of this case in a remarkably unreasonable manner. In particular, the disposition of this case without

Therefore, the instant disposition is unlawful.

The attached details of the relevant statutes shall be as specified in the statutes.

However, the decision of the defendant's tax base is amended by Act No. 11690 on March 23, 2013.