1. As to the plaintiff, the head of Busan Busan Busan District Government on September 16, 2019, property tax belonging to the plaintiff in 2019 (land portion) on September 28, 2019.

1. Details of the disposition;

A. The Plaintiff is the owner of the total area of 57,247.51 square meters (hereinafter “1 land”) and the total area of 15,395.13 square meters (hereinafter “2 land”) in Busan Shipping Daegu and 20,000 square meters (hereinafter “1 land”).

B. Article 106(1)2 of the former Local Tax Act (amended by Act No. 16568, Aug. 27, 2019; hereinafter the same shall apply) and Article 41(2) and (7) of the former Restriction of Special Local Taxation Act (amended by Act No. 1658, Aug. 27, 2019; hereinafter the same shall apply) shall apply to the Plaintiff on September 16, 2019 that was directly used for education and medical services among the land No. 1 in the instant case, and Article 106(1)1 and 2 of the former Restriction of Special Local Taxation Act (amended by Act No. 16568, Aug. 27, 2019; hereinafter the same shall apply), and the head of Busan Special Local Taxation Act separately imposed and notified the Plaintiff of property tax 28,99,790, local education tax, 3,79,810 won for the remainder as separate taxation.

(hereinafter referred to as the “First Disposition”). C.

On September 17, 2019, the head of the Defendant Busan Metropolitan Government Shipping Co., Ltd. classified the remainder of the land excluding the reduced area under Article 41(7) of the former Restriction of Special Local Taxation Act as separate aggregate taxation pursuant to Article 106(1)1 of the former Local Tax Act among the land No. 2 of the instant case, and imposed and notified the Plaintiff of KRW 124,032,60 for property tax belonging to the year 2019 by applying the tax rate under Article 111(1) of the former Local Tax Act with the amount of separate aggregate taxation as KRW 23,191,223,832 for property tax belonging to the year 2019.

(hereinafter) Disposition 2 of this case, and Disposition 1 of this case, in addition to Disposition 1 of this case, each Disposition of this case). / [Grounds for recognition] without dispute, entry of Evidence A Nos. 1 and 2 of this case (including branch numbers), and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is based on the proviso of Article 106(1)2 and 106(1)1(b) of the former Local Tax Act.