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(영문) 의정부지방법원 2019.06.20 2018구합14429

중가산금등징수처분취소 청구의 소

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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The Plaintiffs shared 1/4 shares of each land listed in the separate sheet No. 2 (hereinafter referred to as “each land”) with D, and each land listed in the separate sheet No. 2 (hereinafter referred to as “each of the instant land”).

B. After being notified by the Defendant of the payment of development charges for each of the instant land as the payment deadline on December 8, 2016, the Plaintiffs provided each of the instant land as security and was postponed until December 8, 2017.

C. 1 The Defendant, including the Defendant’s demand for the payment of development charges, has been in arrears with the Plaintiffs on May 30, 2018 at least five months before the due date, and the development charges were in arrears until April 30, 2018.

1. Each demand note stating that the development charges, including additional charges and aggravated additional charges, shall be paid, and if such charges are not paid by the above deadline, each of the demand notes sent to the effect that the property is seized in the same manner as delinquent taxes are collected under the National Tax Collection Act pursuant to Article 21 of the Restitution of Development Gains Act (hereinafter “Development Gains Refund Act”);

(2) The Defendant sent to the Plaintiffs each calculation sheet and notice of default on the amount of the charges and increased additional charges (an amount of each additional charges and increased additional charges) along with each of the aforementioned demands. The following calculation sheets include the amount of the relevant land, development charges, details of calculation of additional charges and increased additional charges, and the amount to be paid by June 8, 2018. The notice of default in ancient cities includes the subject-matter of imposition, the due date for payment, subjects, and amount to be paid by June 3, 2018. (Plaintiff) The amount to be paid by June 3, 2018 (the additional charges and increased additional charges) to the Plaintiffs by June 8, 2018, the amount to be paid by 30% of the additional charges and increased additional charges (the additional charges and increased additional charges by January 8, 2018, the increased additional charges by June 12, 2018 x 306, 3064,307,3064,360-14,