beta
(영문) 수원지방법원 2015.01.15 2014구합3380

개발부담금부과처분취소

Text

1. Of the instant lawsuit, the part of the lawsuit seeking the revocation of imposition of development charges as of October 7, 2013 shall be dismissed.

2...

Reasons

1. Details of the disposition;

A. C is deemed to be the third land of this case on February 12, 2008, Gwangju City D (hereinafter “the first land of this case”), E (hereinafter “the second land of this case”), and F (hereinafter “the third land of this case”). The total area of each of the above lands is 9,263 square meters, and the total area of each of the above lands is 9,263 square meters, and all of them is “each of the instant lands”.

(2) As to the instant land on October 7, 2013, the Defendant imposed the rate of reduction of development charges of KRW 241,454,540 calculated as follows (amended by Act No. 9045, Mar. 28, 2008); Article 7(2)5 of the former Restitution of Development Gains Act (amended by Presidential Decree No. 20878, Jun. 25, 2008); Article 5(4) of the former Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 20878, Jun. 25, 2008); and Article 5(4) of the former Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 20878, Apr. 12, 2013); and Article 7(2)507 of the same Act (amended by Presidential Decree No. 20077, Oct. 7, 2013) on the instant land.

Since then, it was found that the development projects of the plaintiffs do not constitute reduction and exemption, and it additionally imposed KRW 120,727,270, which was reduced and exempted on April 4, 2014.

The second imposition disposition of this case is "the second imposition disposition of this case", and "the two dispositions" of this case are "each disposition of this case".

(1) The purport of the whole oral pleadings is as follows: ① Details of calculation of the former part of the land at the time when the imposition was completed (as of April 12, 2013) ① (1) land price 2,152,830,875 ② (as of February 12, 2008, the starting point of imposition of the deducted amount (as of February 12, 2008) is 108,892,547 normal increase in land price 39,103,813 development cost 1,039,016,310 ③ Development gains (i) development gains (=-B) 965,818,204 ④ Development charges (=3=25%) 241,454,540 ⑤ Development charges (=3=240%) 120,727,270 /30 / 50 / 7) without any dispute.

2. We examine ex officio the part concerning imposition and disposition of this case among the lawsuit of this case relating to the legitimacy of the imposition and disposition of this case

Article 20 of the Administrative Litigation Act shall take a measure of revocation.