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. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance, and thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Whether the instant disposition is lawful

A. The court's explanation on this part of the plaintiff's assertion is the same as the corresponding part of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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

C. Determination 1) According to Article 13(2)1 of the Local Tax Act, the former part of Article 27(3) of the Enforcement Decree of the Local Tax Act, and Article 6 of the Enforcement Rule of the Local Tax Act, where a branch or branch office acquires real estate in a large city as a result of the establishment of a branch or branch office in a large city subject to heavy acquisition tax, it refers to a place of business registered under the Corporate Tax Act, the Value-Added Tax Act, or the Income Tax Act, where an office or business is continuously conducted with human and physical facilities. Here, “personal facilities” refers to a place of business under direct control and supervision of the pertinent corporation, but it does not necessarily take the form of employment, and at least the number of persons under the direction and supervision of the relevant corporation is stationed (see, e.g., Supreme Court Decision 2008Du18496, Jun. 10, 201). The purpose of each provision is to prevent population expansion in a large city and to diversify population in a large city, or once the above requirements are met, the legislative purpose and application of the aforementioned provisions are not applied collectively.