(b) Whether it is bound by the construction division's order of selection criteria under the "Guidelines for Selection of Non-Korean Standards" at the time of choosing a comparative standard site;

(c) In determining the appropriateness of the selection of a standard for comparison, whether the individual land price determined based on the standard for comparison can also be taken into account whether the balance is maintained between the individual land price of neighboring land and the individual land price of neighboring land

B. The purpose of the construction division’s choice of comparative standard land under the “Guidelines for Non-Standard Selective Selection” in the “Guidelines for Non-Selective Land Survey”, which is directed by the relevant administrative agencies, is to select a comparative standard land in the case where the land is used for a special land category or for a special purpose, such as mineral spring, salt farm, etc., and to select the standard land having the same or similar characteristics of the land, such as the land and the specific use area, and the land use status, but if there are two or more reference land, the distance is the highest among them, and it is not necessarily bound in the order of such standard selection.

C. In determining the appropriateness of the comparison standard of land to be land, whether the individual land price determined in accordance with the comparison standard is balanced between the individual land price of neighboring land and the individual land price of neighboring land can be considered.

According to the reasoning of the judgment of the court below, the court below determined that, based on macro evidence, the construction division selected the standard land from among the reference land located within the same specific-use area as the land to be surveyed, which is the highest distance from among the reference land such as the land to be surveyed (distance is the highest straight line between the boundary of the reference land and the land to be surveyed) and, in the absence of such standard land, the use of the reference land is the most similar standard land from among the reference land which is the most adjacent land. (3) If there are two or more reference land which meet the conditions of the above paragraph (2), the reference land which is the same or the most similar land characteristics shall be selected, and (4) if the land to be surveyed is used for special-purpose or special-purpose purposes such as luminous and salt, the actual land use (land use) or the standard land category, which is the same as that of the reference land in comparison with the standard land area (hereinafter referred to as the "standard land area" in this case, which is the most adjacent to the standard land area (hereinafter referred to as the above). (2)

However, the price of individual land is basically reasonable and objective, from among the reference land in the same price zone as the land, the most similar standard land is to be selected as a comparative standard land, so the comparative standard land should be selected from among the reference land with the same or similar characteristics in terms of land characteristics, such as land, specific use area, and land use. In determining the appropriateness of the comparative standard land, the comparative standard in the above comparative standard method shall be selected as a comparative standard land with the same or similar standard land characteristics, such as land and specific use area, and land use status, in the case where the land is used for special land or special purposes, such as luminous, salt farm, etc., and if there are two or more reference land, it shall be the most close standard land among them, and it shall not be bound in the order of choice standards as above. Meanwhile, in determining the appropriateness of the comparative standard of land, the comparative standard shall not be maintained in terms of the balance between the neighboring land price and the individual neighboring land price.

According to the records, ① The first and second standards for the land of this case are the same specific use area as the commercial area and the second standards for the land use (land use). The defendant's statement on the grounds of his appellate brief is similar to the second standards for the land of this case (127 meters) as it is acknowledged by the court below. ② The first standards for the land of this case are adjacent to the land of this case, and the first standards for the land of this case are adjacent to the land of this case (see, e.g., records 52 pages and records 69 pages) while the second standards for the land of this case are similar to the second standards for the land of this case, but the second standards for the land of this case are the same as the second standards for the land of this case, ③ The first standards for the land of this case are more than the second standards for the land of this case, and if the price of the individual land of this case is calculated by selecting the second standards for the land of this case from the same conditions as the first standards for the land of this case, the land of this case is more than 10,010,00,0000 or 40500 m200.

Therefore, the court below erred by misapprehending the legal principles as to the selection of comparative standard land and the determination of individual land price, on the ground that the second standard land price is nearest to the land of this case, and thus, the decision of this case is unlawful. The ground for appeal pointing this out is with merit.

Therefore, the judgment of the court below is reversed and the case is remanded to the Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jae-soo (Presiding Justice)