1. Of the judgments of the court of first instance, set forth in the annexed list Nos. 3, 21, 38, 45, 46, 49, 55, 59, 60, 61, 63, 83, 86, 88, 89, 90, 91, and 94.

1. The reasons for the acceptance of the judgment of the court of first instance shall be replaced by the annexed Form 1 of the judgment of the court of first instance. The reasons for the acceptance of the judgment of the court of first instance shall be as stated in the reasons for the judgment of the court of first instance, except for the dismissal of some of the reasons under Paragraph 2 below. Thus, it shall be cited by Article 8(2) of

2. Parts V through VII of the first instance judgment of the court of first instance are as follows:

2) Article 119 of the Local Tax Act provides that “where the current status of registration on the public register of the subject matter of property tax differs from the current status of registration on the public register, property tax shall be imposed according to the current status, and as seen earlier, land in an urban development zone implemented by replotting method, other than paddy field, paddy field, orchard, stock farm site, and forest land, for which a public announcement of a disposition of replotting has not yet been made, is subject to an urban area subject to taxation of property tax, and no urban area of property tax has been imposed until 2013 on the instant land. As such, in order to impose property tax on the instant land on an urban area in 2014, the Defendant must prove that the actual status of the instant land does not fall under the previous answer, etc. as of June 1, 2014, the tax base date

B) Comprehensively taking into account all the facts and circumstances acknowledged by the evidence Nos. 1 through 5, 13, and 15 (if any) of Eul, including various numbers, and the testimony and video of witness AA of this court, part of witness A of the court of first instance, F, Co., Ltd. of the court of first instance, G, and H, as well as the overall purport of each fact-finding, as well as the following facts and circumstances, the actual status of the instant land as of June 1, 2014, may be recognized as not falling under the previous and answer, etc.

(1) The Gyeongnam-do Governor shall designate the project area of this case on November 23, 2005 and designate it.