The judgment of the first instance shall be revoked.

The plaintiff's claim is dismissed.

All costs of the lawsuit shall be borne by the plaintiff.

purport, purport, and.

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, and is the owner of buildings listed in the list of annexed buildings 1 attached hereto (hereinafter referred to as the “instant building”) in Yangsan-si, Yangsan-si, 1054-4, 1086, 1088, 1389-5, 1389-5, respectively.

B. On July 6, 2017, the Defendant imposed a local tax of KRW 5,89,820 (hereinafter “instant disposition”) on the Plaintiff, including the property tax of this case, KRW 4,035,750, Local resource and facility tax of KRW 1,346,670, and the local education tax of KRW 517,40,00.

C. The Plaintiff dissatisfied with the instant disposition and filed an objection on September 28, 2017, but was dismissed on December 22, 2017, and filed an appeal with the Tax Tribunal on March 19, 2018, but the Tax Tribunal dismissed the Plaintiff’s appeal on April 26, 2019.

【Facts without dispute over the grounds for recognition, Gap evidence 1, 2, Eul evidence 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion “road appurtenances” refers to “road pursuant to the Road Act” as prescribed by Article 109(3)1 of the Local Tax Act and Article 108(1)1 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 30318, Dec. 31, 2019; hereinafter the same) and falls under the scope of non-taxation, and “road appurtenances” include the relevant facilities, sites, and auxiliary facilities necessary for the maintenance and management of the relevant facilities and the relevant site. The instant building constitutes both road appurtenances as prescribed by the Road Act.

Therefore, even though the instant building is subject to local tax exemption under Article 109(3)1 of the Local Tax Act and Article 108(1)1 of the former Enforcement Decree of the Local Tax Act, the instant disposition was unlawful on a different premise.

B. The defendant's assertion is Article 108 of the former Enforcement Decree of the Local Tax Act.