1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On July 2004, the Plaintiff was designated as the developer of the development project of the development project of the development district within the Mayang Mann-do Free Economic Zone (combined Tourist Zone) in the Manyang-si in the Manyang-si-si Free Economic Zone Act (Act No. 9366 of Jan. 30, 2009; hereinafter referred to as the “Free Economic Zone Act”) in accordance with the former Act on Designation and Management of Free Economic Zones (Act No. 9366 of Jan. 30, 2009) and was approved on April 2006.

B. From April 26, 2012 to November 18, 2014, the Plaintiff acquired the 18,000 m3,493.77 m2 (hereinafter “instant real estate”) of 265 m265 m2, 265 m265 m2, 196,195 m2, and 3,493.77 m2 of the former Restriction of Special Taxation Act (Amended by Act No. 12583, Dec. 23, 2014; Act No. 12581, Dec. 31, 2014; hereinafter the same shall apply) and applied for the reduction or exemption of local education tax by deducting the total tax base from 46,458, 489, 839 m2, 2017 m25, 2016 m204, 207 m2016.

C. On September 3, 2015, the Plaintiff asserted that the instant real estate constitutes real estate acquired by a tourism complex development project implementer under Article 54 of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same) and Article 6 of the former Ordinance on the Reduction and Exemption of Do Taxes (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same) and filed an application for rectification with the

On November 1, 2015, the defendant obtained the approval of a tourism complex creation plan under Article 54 of the Tourism Promotion Act in accordance with Article 11 (1) 13 of the Free Economic Zone Act.