School Foundation Chuncheon (Attorney Seo-dae, Counsel for the defendant-appellant)

Head of Busan Metropolitan Government

July 11, 2008

Busan District Court Decision 2007Guhap2419 Decided March 27, 2008

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The disposition of imposition of 182,548,660 won (including additional taxes) of the business place tax to be imposed on the plaintiff from October 8, 2006 to June 2006 by the defendant, as well as 14,242,400 (including additional taxes) of the business place tax to be imposed on the plaintiff from January 8, 2006 to December 2006.

1. Quotation of judgment of the first instance;

The court's explanation of this case is consistent with the reasoning of the judgment of the court of first instance, except for the addition of the judgment on the plaintiff's assertion at the court of appeal to the following. Thus, this court's explanation is citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of

2. Determination on new arguments in the trial

In order to apply the principle of reliance to the acts of administrative agencies in general in administrative legal relations, first, the administrative agency must issue an official opinion that is the object of reliance to the individual, and second, there should be no reason for reliance on the individual's reliance on 1977 and 2006. Fourth, the administrative agency's reliance on the individual's reliance on the above reliance of 197's reliance on reliance on 197's reliance on reliance on 20's reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on reliance on 197's reliance on reliance.

3. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just and it is so decided as per Disposition as the plaintiff's appeal is dismissed.

Judges Kim Shin (Presiding Judge)