The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. As to the grounds of appeal Nos. 1, 4, and 5

A. The court shall decide whether the assertion of facts is true in accordance with logical and empirical rules, taking into account the purport of the entire pleadings and the results of the examination of evidence, based on the principle of social justice and equity. The court of final appeal shall bind the court of final appeal as to the facts duly established, as the judgment below does not exceed the bounds of the principle

(Article 8(2) of the Administrative Litigation Act, Articles 202 and 432 of the Civil Procedure Act). (b)

The lower court, on the grounds indicated in its reasoning, determined as follows.

(1) “Road appurtenances” under Article 2 of the former Road Act (wholly amended by Act No. 12248, Jan. 14, 2014; hereinafter the same) refers to “road appurtenances” under Article 109(3)1 of the Local Tax Act and Article 108(1)1 of the Enforcement Decree of the Local Tax Act, which fall under non-taxation, and include the relevant facilities and the site thereof, and includes incidental facilities and the site thereof necessary for the maintenance and management of the relevant facilities.

(2) The land No. 1 and No. 2 as indicated in the holding of the lower judgment, where a building for the office of both mountainous districts belonging to the Plaintiff (hereinafter “instant building”) is installed, all of which constitute “facilities and structures necessary to preserve road structure, ensure safe and smooth road traffic, and manage roads” as defined in Article 2(1)4 of the former Road Act.

(3) Parking lots, tennis courts, landscaping facilities, and legal surface in the above lands 1 and 2 are all constructed for the use of the instant buildings, and the instant buildings, etc., and form an organic integration with the instant buildings, etc., and therefore, they constitute “road appurtenances” as facilities and structures necessary for road management.

C. Examining the reasoning of the judgment of the court below in light of the relevant statutes and legal principles.