기타부담금부과처분취소
1. Revocation of the first instance judgment.
2. On May 13, 2013, the Defendant charges for the school site amounting to KRW 2,692,800 against the Plaintiff.
1. Details of the disposition;
A. Pursuant to Article 6 of the Special Act on the Construction and Support of Innovation Cities Following Relocation of Public Agencies (hereinafter referred to as the “Intelligent City Act”), the Minister of Land, Infrastructure and Transport designated a single land including B-8 block in the Jeonju Innovation City Project District as a planned area for the development of an innovation city.
B. Pursuant to Article 35 of the former Special Act on the Construction of Bogeumjari Housing, Etc. (amended by Act No. 11926, Jul. 16, 2013; hereinafter “the Bogeumjari Housing Construction Act”), the Minister of Land, Transport and Maritime Affairs approved the said B-8 block project plan.
[Public Notice of the Ministry of Land, Transport and Maritime Affairs No. 2009-38 ( June 30, 2009), No. 2009-98 ( December 15, 2009), No. 2011-30 ( July 201), and hereinafter “instant project”).
The Plaintiff was designated as the project implementer of the instant B-8 block and commenced the sale after completing the new construction work of the apartment.
On May 13, 2013, the Defendant imposed charges of KRW 2,692,80 on the Plaintiff on two households of apartment houses of the said B-8 block supplied by the Plaintiff pursuant to Article 5 of the Act on Special Cases Concerning the Securing, etc. of School Sites (hereinafter “School Sites Act”).
(hereinafter “instant disposition”). On May 29, 2013, the Plaintiff paid the said school site charges to the Defendant.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The interpretation of the law that provides the basis for imposing the charge for school site charges on the Plaintiff’s assertion must be strict to the extent equivalent to the principle of no taxation without the law, and the expanded interpretation or analogical interpretation is not allowed.
In light of the above legal principles, Article 2 subparag. 2 of the School Site Act shall be deemed as a restrictive provision for the business subject to imposition of school site charges.
Since the project in this case is implemented in accordance with the Bogeumjari Housing Construction Act and the Innovation City Act, the School Sites Act.