개발부담금부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1..
1. The reasoning for the court’s explanation of this case is as follows: (a) addition of the relevant Acts and subordinate statutes of this case to the judgment of the court of first instance; and (b) addition of the determination of the Plaintiff’s assertion at the court of first instance as stated in the reasoning of the judgment, except for the addition of the determination of the Plaintiff’s assertion at the court of first instance as stated in Article 8(2) of the Administrative Litigation Act and the main sentence
2. Additional determination
A. The gist of the Plaintiff’s assertion is that the development costs of the instant project should be calculated based on the soil level calculated on the actual results of the survey (the 69,918 cubic meters of soil cutting, the 4,623 cubic meters of soil piling up, the 65,295 cubic meters of soil transport, and the 65,295 cubic meters of soil transport). As such, the amount is KRW 3,245,014,704 (i.e., the net construction cost of KRW 2,857,346, 177 of the research cost of KRW 5,825,825,00 of the research cost of KRW 123,426,737 of the general management cost of KRW 157,154,00 of the project in question).
Therefore, the development charges to be imposed on the Plaintiff according to the instant disposition are KRW 89,106,31 (i.e., development charges 107,609,331 won 430,437,324 (=Land 4,761,241,93 won at the time of completion of the imposition - (land value 62,421,571 development cost 3,245,014), 25% = 107,609,331 won - development charges already paid 18,503,00 won among the instant disposition is unlawful.
B. Determination 1) Former Restitution of Development Gains Act (amended by Act No. 11690, Mar. 23, 2013; hereinafter the same applies)
Article 11(1)3 provides that "the cost of improving the relevant land disbursed in connection with the implementation of a development project shall be included in the development cost, and Article 24 provides that "where a person liable to pay is authorized to approve the completion of a development project, he/she shall submit a detailed statement necessary for calculating the development cost to the Minister of Land, Infrastructure and Transport." Meanwhile, Article 12(2) of the Enforcement Decree of the same Act provides that "the development cost under Article 11(