1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is the owner of Mapo-gu Seoul Metropolitan Government 12 underground floors B (hereinafter “instant store”).

B. On June 1, 2016, the Defendant: (a) conducted a fact-finding survey on the 1st, 9, 10, 10-1, 11, and 12 of the 1st underground of Mapo-gu Seoul Mapo-gu as of June 1, 2016; and (b) rendered a decision on September 10, 2016 against the Plaintiff on the following grounds: (a) the remainder of the stores, excluding subparagraph 11, which were not used as a place of business after completion of compulsory execution under the order of surrenderdo judgment, are used as one entertainment drinking house (hereinafter “instant entertainment drinking house”); and (b) the store of this case constitutes a building used as a high-class recreation center under Article 111(1)1 (c) (ii) of the former Local Tax Act (Amended by Act No. 1475, Dec. 27, 2016; hereinafter the same) with respect to the Plaintiff on September 10, 2016.

(c) On November 16, 2016, the Plaintiff filed an objection with the Defendant, but was dismissed on December 5, 2016. [In the absence of any dispute over the grounds for recognition, Gap evidence Nos. 1, and Eul evidence Nos. 1 through 4, the purport of the entire pleadings, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

(a) In order to fall under the land annexed to a building for a high-class recreation center, which is subject to separate taxation pursuant to Articles 106(1)3 (c) and 13(5) of the former Local Tax Act, and Article 28(5)4 (b) of the Enforcement Decree of the same Act, the building must have entertainment reception receptionist, and the area of guest rooms which are semi-permanently partitioned shall be at least 50/100 of the exclusive area of the place of business, or at least five guest rooms.

However, the store of this case had only two guest rooms as of the tax base date, and there was no emergency exit due to the closure of the adjacent 11 shop, and thus, it was less than the facility standards for entertainment bar business, and the above two guest rooms were kept by the visitors and did not play the role of guest rooms.