The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Article 106(1) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) provides that “The property tax imposed on land shall be classified into general aggregate taxation, special aggregate taxation, and separate taxation.”

Accordingly, subparagraph 1 of the same paragraph provides that "land subject to general aggregate taxation excluding the land owned by a person liable to pay tax as of the date of taxation subject to special aggregate taxation or the land subject to special aggregate taxation" shall be defined as "land subject to special aggregate taxation, among the land owned by a person liable to pay tax as of the date of taxation": Provided, That in the proviso, "land subject to special aggregate taxation or exemption of property tax pursuant to this Act or related Acts and subordinate statutes (a) and land (b) corresponding to the ratio of reduction of property

In addition, subparagraph 2 of the same paragraph provides that the land subject to special aggregate taxation shall be “land falling under any of the following among the land owned by a taxpayer as of the tax base date,” but the proviso provides that “land under subparagraph 1 (a) and (b) shall not be deemed land subject to special aggregate taxation.”

In addition, subparagraph 3 of the same paragraph stipulates the land subject to separate taxation as "land falling under any of the following among the land owned by a person liable for tax payment as of the tax base date":

2. The lower court determined to the following purport by citing the reasoning of the first instance judgment.

Of the instant land, land subject to special aggregate taxation under each item of Article 106(1)2 of the former Local Tax Act, but subject to reduction of 50/100 of property tax pursuant to Article 84(2) of the former Restriction of Special Local Taxation Act (Amended by Act No. 14477, Dec. 27, 2016) (hereinafter “instant land”) is subject to the proviso to Article 106(1)2 and proviso to Article 106(1)1 of the former Local Tax Act.