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

The first land is classified and designated as a general commercial area and a third-class general residential area in accordance with the National Land Planning and Utilization Act, and the second land is designated as a third-class general residential area, and the first-class and second land is included in one building by designating the first-class and second land as a site.

On January 1, 2014, the Defendant determined the officially assessed individual land price as of January 1, 2014 as of May 30, 2014, respectively.

[Ground] In the absence of dispute, Gap evidence Nos. 1 through 5, Eul evidence No. 4-1, and the purport of the whole pleadings, where two or more specific-use areas are separately designated on the land in which the plaintiff asserted the legitimacy of the disposition of this case, the comparative standard should be separately selected by each specific-use area. The defendant calculated the officially assessed land price by selecting other land which is not Seoul Gangnam-gu Seoul Metropolitan Government D, the most similar standard land characteristics for the part belonging to Class 3 general-use areas of land Nos. 1 and 2 as the comparative standard site.

As shown in the attached Form of the relevant statutes and regulations.

(을제1호증). 판단 제1, 2 토지가 일단지인지 여부 및 일단지에 대한 지가산정 방법 ㈎ ‘부동산 가격공시 및 감정평가에 관한 법률’(이하 ‘법’이라고 한다) 제11조 제3항, 제7항, 법 시행령 제16조 제1항에 따라 국토해양부장관이 정한 ‘2014년 적용 개별공시지가 조사ㆍ산정지침’ 이하 '이 사건 산정지침'이라 한다

According to the above, if one building is constructed on two or more lots of land, it shall be regarded as a complex.

However, since the fact that a building is constructed on the ground of the land Nos. 1 and 2 is as seen earlier, it is reasonable to view the land Nos. 1 and 2 as a complex.

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