1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The grounds for the judgment on this part of the court’s decision are as stated in the corresponding part of the grounds of the judgment of the court of first instance (from 5 to 11 of the judgment of the court of first instance), except where part of the judgment of the court of first instance is written as follows. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The "D substitute factory site" in the 9th place shall be added to "D factory site".

The acquisition tax, etc. shall be calculated by adding the "acquisition tax, local education tax, and special agricultural and fishing villages tax (hereinafter referred to as "acquisition tax, etc.") to "2nd 15 taxes."

Property tax and local education tax (hereinafter referred to as "property tax, etc.") shall be raised to 2nd 16 parallels.

Subsequent to the “Confirmation” of the 3rd 5 parallel conduct, the Plaintiff shall add “the Plaintiff.”

Under 3, five acquisition tax, etc. shall be applied by adding "acquisition tax, property tax, etc." to "acquisition tax, property tax, etc.".

3) Under the 3th page, the following two forms were added: “A disposition was taken to impose KRW 301,838,120 (including acquisition tax, property tax, etc. = KRW 55,976,510 (including additional tax), such as property tax, KRW 245,861,610 (including additional tax), etc.).”

2. Whether the instant disposition is lawful

A. The reasoning of the judgment on this part of the Plaintiff’s assertion is the same as that of the relevant part of the reasoning of the judgment of the first instance (from 8 to 5 7 pages of the judgment of the first instance). As such, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

B. The relevant statutes (attached Form 2) are as stated in the relevant statutes.

C. Determination 1: Summary of taxation under the principle of no taxation without representation

Dried or non-taxable

Summary of Tax Reduction and Exemption

The interpretation of tax laws and regulations shall not be interpreted in accordance with the text of the law, unless there are special circumstances, and it shall not be permitted to expand or analogically interpret without reasonable grounds, in particular, the need for reduction and exemption.

It is strictly interpreted that it can be seen as a clear preferential provision among the provisions.