1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for adding the following judgments, thereby citing this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

[Article 109 (1) of the Local Tax Act provides that "no property tax shall be imposed on any property belonging to the State, local governments, local government associations, foreign governments, and international organizations in the Republic of Korea," and Article 109 (2) provides that "the State, local governments, or local government associations shall not impose any property tax on property used for official or public use for at least one year." In accordance with the structure and contents of the above Article, the State, local governments, etc. (hereinafter "State, etc.")

The purport of non-taxation on the property used for public or public use for more than one year is that the property is similar to the property owned by the state for a considerable period of time by the state, and thus, the actual enjoyment of the property is consistent with the taxation subject and the actual enjoyment subject. On the other hand, the owner of the property concerned is not able to exercise the substantial property right, and therefore there is no reason to impose taxes.

However, if the state, etc. uses the property for a fee pursuant to the proviso of Article 109(2), it is reasonable to impose the property tax, as long as the owner of the property in question receives the price for using the property from the state, etc., the owner exercises the property right by gaining the profit from the property in fact.

In this case, the intervenor who is the state, etc. is the main purpose business facility on the land of this case for not less than one year as of the time of taxation.