1. Property tax of KRW 11,050,940, and local education tax of KRW 2,210,180, and the amount of local education tax of KRW 201,00,00 for the Plaintiff on May 12, 2014.

1. Details of the disposition;

A. On August 6, 2007, the Plaintiff is a corporation that was established in installments in Samhee General Construction Co., Ltd. (hereinafter “Yhee General Construction”) for the purpose of housing construction business, etc., and is registered as a housing constructor under the Housing Act.

B. The Defendant: (a) assessed property tax on May 12, 2014, on the ground that “the Plaintiff left the instant land for a long time without using it for a housing construction project”; (b) determined the instant land as a general aggregate taxation and imposed the local education tax for KRW 11,050,940, and the local education tax for KRW 2,210,19,610, and the local education tax for KRW 2,239,920, and KRW 2,239,920, KRW 11,282,860, KRW 256, KRW 270, KRW 2011, KRW 250, KRW 200, KRW 210, KRW 210, KRW 210, KRW 139, KRW 280, KRW 286, KRW 257, KRW 201, KRW 131, KRW 2136, KRW 2136, KRW 214, KRW 21636, KRW 214,21636.

(hereinafter “instant disposition”). C.

On August 6, 2014, the Plaintiff filed a request for review on August 6, 2014. However, on October 22, 2014, the Plaintiff was dismissed by the Gyeongbuk-do Governor.

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2 (including paper numbers; hereinafter the same shall apply), Eul Nos. 2 and 4, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the approval of the housing construction project plan for the instant land is valid, and the Plaintiff paid money equivalent to the preparation cost for the housing construction project, and the instant land is not used for any other purpose. Thus, the instant land is still subject to separate taxation as “land provided for the housing construction project.”

Nevertheless, the Defendant’s land in this case.