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(영문) 서울고등법원 2019.06.12 2018누52800

개발부담금부과처분취소

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1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

(b) Zone, military base and installation protection zone, flight safety zone: Military base and installation protection zone under Articles 4 through 6 of the Protection of Military Bases and Installations Act, zone and urban natural park area under flight safety zone (excluding reserve air operations bases): No different rate of allocation of prices for the zone and electric source development zone under Article 38-2 of the National Land Planning and Utilization Act;

Therefore, even if the instant land is subject to public law restrictions, it should be deemed that the individual land price is equal to the land that is not subject to public law restrictions.

Even if it was calculated on 0.60 0.60 0.00 0.60 0.00 0.93 0.93 0.0 0.93 0.60 0.0 1.67 1.67 1.5 1.65 1.05 1.00 0.00 1.00 0.65 1.05 0.00 1.05 0.00 1.05 1.00 0.60 1.0 05 0.0 1.0 05 0.0 1.0 05 0 1.0 05 0.65 0 0.61 0.95 0 0.61 0.95 0 0.61 0 1.67 0 1.5 01 05 1.61 05 1.61 05 1.5 1.600 0 5 1.0

This part of the plaintiffs' assertion is without merit.

H. According to Article 11 of the former Development Gains Refund Act as to whether development costs of litigation costs are deducted, development costs are “net construction costs (including taxes and public charges), research costs, design costs, and general management expenses (Article 1),” “where a person liable for payment provides or contributes public facilities, land, etc. to the State or a local government under the conditions such as relevant Acts and subordinate statutes or authorization, etc., the value thereof (Article 2),” and “where a person liable for payment provides or contributes public facilities, land,