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 a school juristic person established for the purpose of higher education, etc., and operates a central university’s inner campus in Ansan-si (hereinafter referred to as “first land”). The Plaintiff owns 40-1 forest land and 49,478 square meters (hereinafter referred to as “first land”) near the said school site in Ansan-si (85,866 square meters, for which the Plaintiff filed an application for non-taxation among them), 40-9 forest land and 122,322 square meters (hereinafter referred to as “second land”) in risan-si (hereinafter referred to as “the pertinent land”).

B. On August 14, 2013, the Plaintiff filed an application with the Defendant for non-taxation of property tax by asserting that each of the instant land was used directly for the intended project. As to this, the Defendant deemed that the Plaintiff owned each of the instant land without directly using it for the intended project, and on September 6, 2013, notified the Plaintiff that it is subject to taxation, and imposed property tax and local education tax as shown in the attached Table 1

(Provided, among the above 40-9 land, 3,032 square meters of 3,032 square meters were planted, and thus, they were excluded from the subject of taxation by deeming it as an education. (hereinafter “instant disposition”).

The Plaintiff appealed and filed a tax appeal with the Tax Tribunal on November 11, 2013, but was dismissed on September 2, 2014.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, and 5 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that each of the instant lands is directly used for educational purposes, such as mountain rad learning classes at sports universities, classes related to the environmental and ecological studies of the Life Resource Engineering Department, training for growing medicinal trees at pharmacy universities, teaching staff, students’ books and recreations, etc. As such, property tax, etc. on each of the instant lands shall be exempted pursuant to Article 41(2) of the Restriction of Special Local Taxation Act.

(b)as shown in Appendix 2 of the relevant statute.

(c) 1 land adjoining the national highways of No. 38 is recognized.