개발부담금부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On March 25, 2014, the Plaintiff completed the commencement report on September 2014, and completed the construction work on April 26, 2017, with the approval of the project plan regarding the housing construction project that constructs an apartment for warning and leaseing the Siridong (hereinafter “instant project”).
B. Meanwhile, while running the instant business, the Plaintiff purchased each land indicated in the following table (hereinafter “each land of this case”) on the date of acquisition, and donated each land to the Defendant on April 19, 2017.
On August 7, 2014, 2014, 26-33 4,066 square meters of the actual purchase price of the Plaintiff by the date of acquisition of the Plaintiff’s parcel number (Yasan-gu, Busan), the Plaintiff purchased KRW 26-33,06 square meters of the actual purchase price on August 7, 2014, 64-38 223 square meters of 223 square meters on August 7, 2017, 2017, 5,848,321,90 square meters on May 28, 2014, the Plaintiff calculated the weighted average purchase price of the above land by 26-41,58,80,000 square meters from the above land by 26-5218,688 square meters, and the amount calculated by 265,259,298,990 square meters by the volume of the land.
Total 6,005,321,990
C. The Defendant notified the Plaintiff of the scheduled development charges of KRW 612,405,830 regarding the instant project in accordance with the Restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”).
Accordingly, on August 21, 2017, the Plaintiff filed a request for an examination prior to notification of the amount of charges on the grounds that the actual purchase price of each of the instant land and the payment details of corporate tax were not calculated as development costs.
As to the plaintiff's assertion that corporate tax payment shall be accepted, and the actual purchase price of each of the lands of this case shall be calculated as development costs, the actual purchase price of each of the lands of this case cannot be calculated as development costs pursuant to Article 10 (1) of the Development Gains Refund Act, and the officially announced price of each of the lands of this case shall be the officially announced price of the standard land for comparison.