The city authority announced to reduce the local for 'the good lessor' who discounted the rental fee voluntarily for the small business owners who are in difficulties due to long duration of covid-19. The lessors to be benefited for the local tax are the building owners who reduced their rental fee longer than 3 months before and after the tax imposing basic data (June 1). The property tax of the building will be reduced by 10-50% according to the rental fee reduction ratio. The cases reduced the rental fee less than 3 month are reduced for the tax by converting 3 month basis. In addition, the building owners who performed long term reduction will be practically benefited by weighted ratio as the reduction terms get longer. However, the property tax on the building of high amusement place such as hospitality bar will be excluded for the tax benefit. This action will be applied to the property tax to be imposed on coming July by the resolution of municipal board of director on May. For the national tax, Korean government will deduct 50% of the reduced amount in the first half from the income tax or corporate tax of the lessor. On the other hand, Yeosu City implements diversified tax benefits such as the local tax postponement, imposing suspension and delayed tax suspension and etc.