1. The defendant's property tax for the first term of 2008 against the plaintiff on September 26, 2008, 535,393,200 won, and local education tax 107,078.

1. Details of the disposition;

A. The Plaintiff is a person registered as a housing construction business operator under the Housing Act with the trade name of “B” and is engaged in housing construction business.

B. On October 26, 2007, the Plaintiff obtained a building permit for a main complex building with the 7th underground floors, 45 floors above the ground, the total floor area of 170,841.46 square meters (hereinafter “instant building”) from the head of Seongdong-gu Seoul Metropolitan Government on the head of Seongdong-gu Seoul Metropolitan Government on October 26, 2007 (hereinafter “instant land”). On November 23, 2007, the Plaintiff is currently under construction with the approval of the commencement on November 23, 2007. The land area and the building area for each use of the said building are as follows:

[ table] Separated land area: 50,64.02 single cultural assembly 50,650.63 31,066.28 sports facilities 3,760.537,490.46 170,841.46,235.01

C. On September 26, 2008, the Defendant deemed the instant land against the Plaintiff as falling under the land annexed to the building, and imposed and notified the Plaintiff of KRW 535,393,200, and the local education tax for the first period of 2008 by dividing it into separate aggregate taxation, and imposed and notified the Plaintiff of KRW 642,471,840, total amount of KRW 642,471,840, respectively.

(hereinafter referred to as "the instant disposition"). [Grounds for recognition] / [In the absence of dispute, Gap evidence Nos. 1 to 5, 7, Eul evidence No. 1 and the purport of the whole pleadings.

2. The assertion and judgment

A. Article 182 (1) 3 (e) of the Local Tax Act and Article 132 (5) 8 of the Enforcement Decree of the same Act stipulate that the land provided for a housing construction project shall be subject to separate taxation as the land, for which a business operator registered as a housing construction business operator under the Housing Act, obtains approval of a business plan under the same Act in order to construct housing. Thus, the land provided for a housing construction project for which approval of a business plan under the Housing Act is exempted shall be subject to separate taxation,

Therefore, among the land of this case, residence.