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. Details of the disposition;

A. The Plaintiff owned Nos. 702, 703, and 704 (hereinafter “First Building”), 803, and 804 (hereinafter “Second Building”), 1002, 1003, and 1004 (hereinafter “third Building”) located in Busan Shipping Daegu (hereinafter “instant land”). The Plaintiff owns First Building, Second Building, and Three Building (hereinafter “Third Building”).

B. After the Defendant visited the site of each of the instant buildings on May 29, 2015 and July 1, 2015, based on the premise that each of the instant buildings falls under “high-class recreation center” under Article 13(5)4 of the Local Tax Act as of June 1, 2015 and Article 28(5)4(b) of the Enforcement Decree of the same Act as of June 1, 2015, the amount of tax calculated by applying the heavy property tax rate for each of the instant buildings to the Plaintiff on July 16, 2015, calculated on the basis of the tax amount calculated on the basis of the tax amount calculated by applying the heavy property tax rate for each of the instant buildings to the Plaintiff on July 16, 2015, KRW 96,422,00 and the total amount of local education tax 18,636,130 won (property tax for the first building), KRW 6,297,820 won and local education tax, KRW 30581,685 won and local education tax.

Property tax No. 702-8,497,940 1,642, 110 703, 561,530,586,770 704,238,350 1,012,297,8206, 241, 241, 803-20, 8032,5204, 402,800 804, 11,343, 9302, 192, 32,052,450, 637, 6302, 637, 680, 680, 6308, 194, 205, 3054, 205, 309, 305, 1204, 1205, 305, 305, 309, 2405, 2005

C. On September 16, 2015, based on the tax amount calculated by applying the heavy taxation rate of the property tax on the instant land, which is a land annexed to the instant building, on the premise that each of the instant buildings constitutes a high-class recreation center, the Defendant imposed and notified the Plaintiff of KRW 47,859,970 for property tax (land portion) in 2015 and local education tax (8,625,90 for local education tax)

(c).