1. The plaintiff's claim is dismissed.

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

Details of the disposition

A. The Plaintiff is the owner of the 12th above ground in Busan Jin-gu, Busan, and the 101st above ground level among the 5th below ground level B buildings with the 5th below ground level, the 101st below ground level, the 102nd below ground level, and the 103th below ground level (hereinafter “instant real estate”).

From July 31, 2013, C, who leased the instant real estate from the Plaintiff, engaged in entertainment drinking house business under the trade name “D” in the instant real estate (hereinafter “instant entertainment drinking club business”), and from May 1, 2014, E accepts and operates the instant entertainment drinking house from “E” as it is.

B. The Defendant visited the instant business establishment on May 14, 2014 in the course of on-site investigations for ascertaining taxable objects among property tax on an entertainment bar business. As a result, the instant business establishment is subject to heavy taxation in the form of an entertainment bar business establishment with a space to allow customers to dance. On July 14, 2014, the Defendant imposed property tax, etc. on the Plaintiff on the Plaintiff on the sum of KRW 44,020,570 (i.e., the sum of KRW 10,38,750, the sum of KRW 10,338,750, the sum of KRW 102, KRW 30,64,74,040, the sum of KRW 103,037,780, the sum of KRW 37,342,850, KRW 870, KRW 416, KRW 25,95, KRW 975, KRW 9756, KRW 97565656).

(1) Of the property tax (including urban taxes), the aggregate amount of KRW 37,342,850 due to heavy taxation among the dispositions imposing the above property tax (hereinafter “instant disposition”). Separate property tax (including urban taxes), KRW 8,077,440, 700, 460 1,560,850, 850 10,338,750, 780 1,461, 761, 7368, 770, 770, 416 non-102, 23,941,502, 1704, 626, 370, 644, 040, 372, 374, 372, 576, 204, 37537, 475, 207, 47, 257, 207, 47, 537, 475

A. The plaintiff's assertion is made to the business of this case.