2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1.

However, since each land falls under a case where there is no officially assessed individual land price because it is indivisible or combined to the use at the time of commencement, the land price as of the starting point shall be calculated based on the appraised value pursuant to Article 8(2) of the Enforcement Rule of the Restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”), and since the entire land is for the implementation of the project in this case, it shall be calculated based on the amount assessed collectively pursuant to Article 7(2) of the Rules on the Appraisal and Evaluation.

It is also supported by the fact that the defendant calculated the land price at the time of termination of each land and assessed en bloc.

Therefore, the disposition of this case should be revoked as the land price calculated at the starting point is unlawful.

2. Determination on the grounds for appeal

A. (1) The land price as of the starting point of the relevant Act and subordinate statutes is the value calculated by adding the increases in normal land prices to the officially assessed individual land price of the land subject to imposition (the main sentence of Article 10(3) of the Development Gains Refund Act), and the value calculated by adding or deducting the increases in normal land prices to the actual purchase price if purchased through an auction or a bidding may be the land price as of the starting point (Article 10(2) of the proviso of the same paragraph). In the meantime, if no publicly assessed individual land price exists as of the starting point and the starting point, the land