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red_flag_2(영문) 인천지방법원 2012. 2. 16. 선고 2011구합3665 판결

[부담금부과처분취소][미간행]

Plaintiff

Korea Land and Housing Corporation (Law Firm New Light, Attorneys White-min, et al., Counsel for the plaintiff-appellant)

Defendant

The Nam-gu Incheon Metropolitan City Head of the Gu (Law Firm Chungcheongnam-gu, Attorneys Yellow-gu, Counsel for plaintiff-appellant)

Conclusion of Pleadings

December 29, 2011

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Purport of claim

The Defendant’s disposition of imposing waste disposal facility installation charges of KRW 8,98,136,730 against the Plaintiff on April 29, 2011 shall be revoked.

Reasons

1. Details of the disposition;

A. Pursuant to Article 206-464 of the Public Notice of the Ministry of Construction and Transportation on November 3, 2006, the Plaintiff is a project developer designated as a housing site development project operator of the Seodong-gu Incheon Metropolitan Government, Seodong-dong, Seodong-dong, Seodong-dong, Incheon Seo-gu, Incheon, Seo-dong, Incheon (area: 2,099,858.6 square meters, project implementation period: November 3, 2006 to December 31, 2006; hereinafter “instant project district”).

B. On April 29, 2011, the Defendant notified the Plaintiff of the imposition of charges for installing waste disposal facilities (i.e., incineration facilities and food waste disposal facilities) with respect to the instant project district in accordance with Article 6 of the Act on Promotion of Installation of Waste Disposal Facilities and Assistance, etc. to their Environs (hereinafter “Waste Disposal Facilities Act”), Article 4 of the Enforcement Decree of the same Act, and Ordinance on the Establishment and Operation of Special Accounts for the Installation of and Operation for the Southern-gu Incheon Metropolitan City Ordinance on the Installation of and Operation for Waste Disposal Facilities (hereinafter “instant Ordinance”).

Expenses incurred in collecting sites for the installation of facilities, including expenses incurred in purchasing sites for food waste disposal facilities, included in the main sentence, shall be 3,147,356,6123,81,463,3821,463,146,496,00 892,820,7428,98,136,736,736

C. In calculating the cost of the purchase of a site as in the preceding paragraph, the Defendant calculated the cost of the purchase of a site for incineration facilities as “where the installation site is not determined” pursuant to Article 3(2)3(b) of the instant Ordinance, and calculated by multiplying the development cost of a site per 1,176,406 square meter in the instant project district by 2,058 square meters and 1.3 square meters in the change coefficient. ② The cost of the purchase of a site for food disposal facilities was calculated by multiplying the appraised value per 1,060 square meter in the area of food waste recycling facilities in Nam-dong-gu by 832 square meters in the site area and 1.3 square meters in the change coefficient. ② The cost of the installation of incineration facilities and food disposal facilities was calculated by multiplying the unit cost of the construction of domestic waste incineration facilities and food disposal facilities in accordance with the daily waste installation guidelines publicly notified by the Ministry of Environment by 1.3 square meters in the expected volume of waste generated

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 12 and 13 (including branch numbers, if any; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The instant disposition is unlawful on the following grounds.

(1) The retired wastes generated from the project district of this case are expected to be disposed of at the ○ Resource Environmental Center already established in Yeonsu-gu Incheon, and this constitutes “where the site for the construction has been finalized” as prescribed by Article 3(2)3(a) of the instant Ordinance, and thus, should be calculated on the basis of the appraised value of the site for the ○○ Resource Environmental Center in calculating the cost for the purchase of the site for the incineration facilities. Even if the construction site is not finalized, the “site Creation Costs” as prescribed by Article 3(2)3(b) of the instant Ordinance is a concept different from the housing site Creation Costs prescribed by the Housing Development Promotion Act, and should be applied to the amount calculated on the basis of only the cost for the purchase of the site and the basic construction cost, excluding all kinds of installation costs,

(2) Food wastes generated in the instant business district are expected to be disposed of at the facilities for food waste recycling in South-dong-gu. The site for the food waste recycling facilities in South-dong-gu is created by the Plaintiff in 1992 and donated to the Defendant to the Defendant as the reservoir, and the Defendant did not reimburse all expenses incurred in purchasing the above site. Therefore, the cost of purchasing the site for the food waste disposal facilities in this case should be applied free of charge.

(3) According to Article 4(3) of the Enforcement Decree of the Waste Management Act, the said Ordinance only stipulates that the cost of installing waste disposal facilities shall be calculated on the basis of the “amount of waste expected to have occurred per day in the relevant housing site, etc.” In addition, Article 3(2)1 of the instant Ordinance provides that the volume of waste that is anticipated to occur per day in the relevant housing site, etc. shall be multiplied by 1.3 of the maximum fluctuation coefficient. This is because the relevant Act and subordinate statutes provide for more aggravated standards than the relevant Act and subordinate statutes,

B. Relevant statutes

The entries in the attached Table-related statutes shall be as follows.

C. Determination

(1) Determination on the first argument

(A) Whether the installation site has become final and conclusive

In full view of the following circumstances, it is reasonable to view that the instant project district is “cases where the installation site is not finalized” in the incineration facility. The Plaintiff’s assertion on this part is rejected.

(1) According to Article 6(1) of the Waste Management Act and Article 4(1) and (2) of the Enforcement Decree of the same Act, a person who intends to develop a multi-family housing complex or a housing site of at least 300,000 square meters shall pay to the head of the Gu, etc. having jurisdiction over the relevant area an amount equivalent to the expenses for the installation of waste disposal facilities (e.g., incineration facilities and food waste disposal facilities) to dispose of wastes generated from the multi-family housing complex or the housing site. According to Article 6(2) of the Waste Management Act, the head of the Gu, etc. shall use the amount received pursuant to paragraph (1) for the installation of waste disposal facilities to dispose of wastes generated from the relevant multi-family housing complex or the housing site. Since it is apparent that the population of the housing site area has increased rapidly due to a large-scale housing site development project, the main purpose of the project operator is to secure the financial resources for the installation of waste disposal facilities in the future to promote residents’ welfare by disposing of wastes.

② Article 3(1)3 of the Ordinance of this case provides that the purchase price, which serves as the basis for calculating the cost for the purchase of the site for the installation of waste disposal facilities, shall be the appraisal price for the area required, and the “where the site for installation is not determined” shall be deemed as the cost for the construction of the site for the relevant housing site development project. In light of the purport of Article 6(1) of the Waste Management Act and Article 4(1) and (2) of the Enforcement Decree of the same Act, the provision of the above Ordinance shall apply to cases where the head of the competent Gu, etc. installs a new waste disposal facility on behalf of the project implementer in order to treat wastes generated from the housing site development project zone, and the provision of subparagraph (b) shall apply to other cases where the site for the construction becomes final and conclusive. Ultimately, if the existing waste disposal facility is used, it shall be deemed that the above provision applies to cases where the existing site for the construction becomes final and conclusive, and even if it was determined to be used as the existing specific waste disposal facility.

③ In light of the fact that the Defendant’s retirement of some of the incineration wastes generated within the current jurisdiction at ○○ Resource Environmental Center and △△ Resource Environmental Center, some of them were brought into the Seoul Metropolitan Area and disposed of as a reclaimed land, and the possibility that the surplus amount could not be insufficient to treat the wastes generated in the instant project district due to the increase in the quantity of wastes discharged or the lapse of the maximum working age, etc., it cannot be ruled that the disposal of the wastes generated in the instant project district becomes final and conclusive.

(B) Whether the method of calculating land purchase cost is legitimate

According to Article 4(3) of the Enforcement Decree of the Waste Disposal Facilities Act, the amount equivalent to the cost of installing waste disposal facilities shall be calculated by aggregating the cost of installing waste disposal facilities (e.g., incineration facilities and food waste disposal facilities) and the cost of installing the site. According to Article 4(4) of the same Act, the Special Self-Governing Province/Si/Gun/Gu having jurisdiction over the relevant area shall prescribe other necessary matters with respect to the calculation of the amount to be paid pursuant to paragraph (3) of the same Article. Article 3(2)3(b) of the same Ordinance provides that where a site for installing waste disposal facilities is not finalized, the cost of purchasing the site for installing waste disposal

Article 3(2)3(b) of the Ordinance of the Ministry of Land, Transport and Maritime Affairs provides that the method of calculating the cost of the construction of the site shall not be deemed unlawful in the calculation of the total cost of the site for the project district concerned, including the cost of the site, construction cost of the site, and the cost of the construction of infrastructure. In light of the following circumstances, the Defendant’s method of calculating the cost of the purchase of the site cannot be deemed unlawful. ① Article 3(2)3(b) of the Ordinance of the Ministry of Land, Transport and Maritime Affairs provides that the cost of the construction of the site for the construction of the site concerned shall be calculated by multiplying the cost of the construction of the site for the housing site concerned by the cost of the construction of the site for the housing site concerned. Therefore, it is inevitable to examine the provisions of relevant Acts and subordinate statutes such as the Housing Site Development Promotion Act for the construction thereof. ② Article 18-2 of the Housing Site Development Promotion Act, Article 11 of the Enforcement Rule of the same Act [Attachment], standards for calculating the cost of the construction site and the cost of the site concerned.

In addition, the Plaintiff’s assertion that the calculation of the required site per ton of incineration facilities is unlawful, even though it is premised on the installation of incineration facilities in a green area. However, it is difficult to deem that the Defendant’s determination of the required site per ton as 200 square meters in the process of determining the installation charges for waste disposal facilities by municipal ordinance in consideration of the location of the land in the relevant area and the current use of the land. The Plaintiff’s assertion on this part is rejected.

(2) Judgment on the second argument

The Plaintiff asserts that the purchase cost of the site for the food waste treatment facilities of this case should be applied free of charge, since the Defendant did not reimburse all expenses incurred in purchasing the above site on the land donated for the treatment of food waste generated in the project district of this case. According to the provisions of Article 6(1) of the Waste Disposal Act, Article 4(1) and (2) of the Enforcement Decree of the same Act, and Article 3(1)3 of the Ordinance of this case, if the project implementer pays an amount equivalent to the installation cost without installing waste disposal facilities, the purchase cost of the site for the waste treatment facilities shall be deemed as the purchase price of the site for the housing site development project district of this case, and if the site for the construction site is not finalized, the purchase cost of the site for the relevant housing site development project shall be calculated by multiplying the area by the site area. As so claimed by the Plaintiff, even if the site for the food waste treatment facilities of this case was donated, this part of the Plaintiff’s assertion cannot be accepted.

(3) Judgment on the third argument

Article 4(3) of the Enforcement Decree of the Waste Management Act provides that the calculation of the cost of installing waste disposal facilities shall be based on the “amount of waste expected to accrue per day in the relevant housing site, etc.” In addition, Article 4(4) of the same Act provides that the calculation of the amount to be paid pursuant to paragraph (3) of the same Article shall be prescribed by ordinances of the Special Self-Governing Province, Si, Gun, or Gu having jurisdiction over the relevant area. Meanwhile, Article 3(2)1 of the same Ordinance provides that the calculation of the cost of installing waste disposal facilities shall be made by multiplying the amount of waste expected to accrue per day in the relevant housing site by the maximum change factor

In full view of the following circumstances, it is reasonable to view that Article 3(2)1 of the Ordinance of this case does not specify the standard more aggravated than Article 4(3) of the Enforcement Decree of the Waste Disposal Act, rather than specifying the content of the above Enforcement Decree. The Plaintiff’s assertion is not acceptable. ① The amount of domestic waste generated is severe according to season, and the annual average operating date of incineration facilities operated across the country is 305.6 days, and the annual average operating date of incineration facilities shall be 50 days during one year (Evidence 18). Considering such circumstances, waste disposal facilities shall be installed based on the maximum value of daily waste generated in the relevant housing site area, rather than the average value of daily waste generated in the relevant housing site area. ② According to the results of the research by the Incheon Research Institute of the Development of the Incheon, the average operating coefficient of the nationwide incineration facilities is 1.29 days, and the average operating quantity of domestic waste generated from 200 to 206 days is 10 days to 19.3 days to 198 days (No 19.18 days, 2000).1.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

[Attachment Omission of Related Acts]

Judges Choi Jin-Gyeong (Presiding Judge)