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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. The reasoning of the judgment of the court of first instance concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the submission of part of the judgment of the court of first instance as stated in the following paragraph (2). Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. The 6th parallel 6th parallel 6th to 15th parallels shall be applied to the following parts:
【B) The language and text of Article 112(1) of the Local Tax Act and Article 111 of the Enforcement Decree of the Local Tax Act, as the Plaintiff’s assertion, are different from the language and text of Article 112(1) of the Local Tax Act and Article 111 of the Enforcement Decree of the Local Tax Act. If all land in an urban development zone implemented by replotting method pursuant to the Urban Development Act, such as the land of the Plaintiff, for which a disposition of replotting is publicly announced, is subject to a pro rata of an urban area, and if all land in an urban development zone is not subject to a pro rata of an urban area on the ground that a disposition of replotting is not publicly announced, property tax on the sole ground that land excluding paddy field, paddy field, orchard, orchard, pasture, pasture, pasture, pasture, and forest, is designated as an urban development zone, it is reasonable to deem that there is no ground to deem
On the other hand, the Enforcement Decree or the Enforcement Rule of the Act cannot change or supplement the rights and obligations of an individual or determine new contents that are not prescribed by the Act, unless otherwise delegated by the Act. However, it is merely because the Enforcement Rule or the Enforcement Rule of the Act provides that it is possible to interpret the parent law by systematically and systematically examining the legislative purport of the parent law and the entire provisions related thereto.