1. The plaintiff's claim is dismissed.

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

1. Details of disposition;

A. From September 7, 2011 to July 20, 2017, the Plaintiff owned B 3,591 square meters (hereinafter “instant land”).

After that, part of the instant land is divided, and currently there is a 1649m2 prior to Madern City.

B. On February 2017, the Defendant applied the tax rate of general aggregate taxation pursuant to Article 111(1)1 of the Local Tax Act from 2013 to 2016, on the ground that the instant land was a site, not farmland, as a result of a field investigation, and imposed and notified the Plaintiff on March 10, 2017, total property tax, etc. KRW 16,967,260.

C. On the ground that, in 2013 and 2014, the Plaintiff reported the construction of a temporary building on the instant land and obtained permission for temporary use of farmland for another purpose and used it as a building and its site.

Accordingly, the Defendant calculated the aforementioned 1,653 square meters as the tax rate subject to separate cumulative taxation on the ground that the 1,653 square meters among the instant land was used as a building and its appurtenant land for one year and nine months as indicated below. On April 13, 2017, on the ground that the said 1,653 square meters among the instant land was used as a building and its appurtenant land, and made a disposition identical to the entries in the purport of the claim

The portion of the said separate cumulative taxation is referred to as "the separate cumulative taxation" of this case.

(i) [The facts without dispute over the basis of recognition, Gap evidence No. 1, Eul evidence No. 1, Eul evidence Nos. 2 and 3, the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. The Plaintiff asserted that the Plaintiff had endeavored to use the instant land as farmland, but did not form a farmer’s house due to the development of soil, and the present tree 30 girs are growing, so there are circumstances to deem that the instant land falls under the land actually being used for farming except for the part where the instant separate cumulative taxation was taken place.

In addition, it is unlawful to make each of the dispositions of this case late even after several years have elapsed from the taxation year of this case.

(b)be as shown in the attached Form of the relevant statutes.