개발부담금부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the parts to be filled or added below, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Written 3 of the first instance judgment, “120,385,430 won” shall be read as “120,385,430 won”.
The following matters shall be added to the written judgment of the first instance (attached statutes):
Article 12 (Calculation of Development Costs) (5) Article 12 (Calculation of Development Costs) of the former Enforcement Decree of the Restitution of Development Gains Act (Amended by Presidential Decree No. 25452, Jul. 14, 2014) (5) The Minister of Land, Transport and Maritime Affairs may request an agency in charge of calculating development costs to verify or calculate the amount, if it is impracticable to verify or calculate the amount under paragraph (3) because the content or nature of the relevant development project is special.
At the bottom of 5th of the first instance judgment, the following shall be added:
Meanwhile, Article 12(2) of the former Enforcement Decree of the Development Gains Refund Act provides that development costs pursuant to Article 11(1) of the former Act shall be “the sum of development costs incurred by a person liable to pay in connection with the implementation of the relevant project and the amount produced by submitting a statement of calculation and evidentiary documents,” and Article 12(5) of the former Enforcement Decree of the Development Gains Refund Act provides that “The Minister of Land, Transport and Maritime Affairs may request the institution in charge of calculating development costs where it is difficult to confirm or calculate the amount under paragraph (3) because the content and nature of the relevant development project are special.”
The net construction cost included in the development cost, which is the basis for calculating the development charges, shall be objectively proved if the plaintiffs, who are the obligor, prove the actual cost incurred in relation to the development activities of the instant land