[개별공시지가결정처분취소] 확정[각공2007.7.10.(47),1436]
[1] The method of calculating the officially assessed individual land price in a case where one parcel of land is used for two or more purposes at the same time
[2] The case holding that it is reasonable to calculate individual land price by selecting multiple representative land prices by use and weighted average of the area ratio by use on the ground that, in case where part of one parcel of land is used as a gas station site with permission for changing the form and quality of land as a miscellaneous land for 43% of the volume of land and the remaining part of land is used as a farmland cultivation land, since the two parts are functionally independent, are difficult to distinguish the main use and sub-use, and the land price as the standard land price is calculated as the standard land price
[1] According to the relevant provisions of the Public Notice of Values and Appraisal of Real Estate Act and the ratification table, etc., the individual land price is calculated for an independent parcel based on the overall characteristics of the relevant land. Thus, even where one parcel of land is used for several purposes at the same time, the main use should be determined in consideration of the area and value level of the relevant parcel of land. If it is difficult to distinguish the main use from the secondary use, the land price higher shall be calculated on the basis of the main use. However, in exceptional cases such as where one parcel of land is designated as two or more special-purpose areas or part of one parcel of land is designated as the site for urban planning facilities, the individual land price is calculated by the average method of increasing it by such area. Article 11(3) of the Public Notice of Values and Appraisal of Real Estate Act provides that the individual land price is calculated based on the officially announced land price of one or more representative lots of land deemed as having similar usefulness, and that the average land price of the relevant piece of land is difficult to maintain the specific use area as well as the overall use area of the relevant parcel of land.
[2] The case holding that it is reasonable to calculate individual land price by selecting multiple representative land prices by use and weighted average of the area ratio by use on the ground that, in case where part of one parcel of land is used as a gas station site with permission for changing the form and quality of land as a miscellaneous land for 43% of the volume of land and the remaining part of land is used as a farmland cultivation land, since the two parts are functionally independent, are difficult to distinguish the main use and subsidiary use, and the land price as the standard land price is calculated as the standard land price
[1] Article 11(3) of the Public Notice of Values and Appraisal of Real Estate Act, Article 16 of the Enforcement Decree of the Public Notice of Values and Appraisal of Real Estate Act / [2] Article 11(3) of the Public Notice of Values and Appraisal of Real Estate Act, Article 16 of the Enforcement Decree of the Public Notice
[1] Supreme Court Decision 97Nu11577 delivered on February 8, 2000 (Gong2000Sang, 613)
Mesung (Law Firm Seosung, Attorney Seo-young et al., Counsel for the defendant-appellant)
The head of Eunpyeong-gu Seoul Metropolitan Government
May 16, 2007
1. On May 31, 2006, the disposition that the Defendant decided the officially assessed individual land price in 2006 to 2,580,000 won per square meter for the area of 1551 square meters prior to the Eunpyeong-gu Seoul Metropolitan Government (number omitted) on May 31, 2006 is revoked.
2. The costs of the lawsuit are assessed against the defendant.
The same shall apply to the order.
1. Details of the disposition;
A. The land category on which one hundred and fifty-one square meters (hereinafter “instant land”) was entered in the Eunpyeong-gu Seoul Metropolitan Government (number omitted), but among which 659 square meters was changed to a miscellaneous land, a gas station is constructed on the ground after changing the form and quality of the land, and is used as a gas station site, and the remaining 892 square meters is used as a farmland cultivation site.
B. The instant land was owned by the deceased Nonparty and acquired by inheritance through consultation and division on June 8, 2001 by the Plaintiff, and completed the registration of ownership transfer on June 23, 2006 after E.S. acquired the instant land through expropriation consultation on June 20, 206.
C. On May 31, 2006, the Defendant: (a) pursuant to Article 11 of the Public Notice of Values and Appraisal of Real Estate Act; (b) Article 16 of the Enforcement Decree of the Public Notice of Values and Appraisal of Real Estate Act; and (c) Article 16 of the Public Notice of Values and Appraisal of Real Estate Act and Article 16 of the Enforcement Decree of the Public Notice of Values and Appraisal of Real Estate Act, the land of this case is located in the same specific-use area (natural green belt area) and located adjacent thereto; and (c) pursuant to the guidelines for the investigation and calculation of the officially assessed land price in January 1, 2006, the Defendant: (a) deemed that the land use status of the land of this case is identical to that of the land of this case where the entire land is used as gas stations; and (b) calculated the price distribution rate as stated in the attached Table 1, by multiplying the officially assessed land price of this case by KRW 2,570,00 per square meter as of January 1, 2006.
[Basis] Evidence Nos. 1, 2, 5, 6, 7-1, 8, 9-1, 2, 10, 13, 14, 5-7, 10-12, 13-1, 13-2, and 14 of evidence Nos. 1, 2, and 14
2. Whether the disposition is lawful;
A. The plaintiff's assertion
(1) The individual land price is calculated based on the individual land price per unit area of the entire parcel as to an independent parcel according to the characteristics of the entire parcel of land. Thus, if one parcel of land is mixed for several actual purposes, the actual use area of the land in this case is 892 square meters in consideration of the area and value of each use. The actual use area of the land in this case is 892 square meters in excess of a half of the total area. The actual use area of the land in this case is 601-27 square meters in the Eunpyeong-gu, Seoul Special Metropolitan City adjacent to the land in this case, which is 62-1, 601-28, and 601-26 (hereinafter “the adjoining land in this case”) are used as farmland in most surrounding areas as farmland in most cases. Considering that the main use of the land in this case is farmland, it is necessary to select and calculate the officially assessed individual land price of the land in this case, and it is unlawful to calculate the officially assessed individual land price of one piece of land.
(2) Article 11(3) of the Public Notice of Values and Appraisal of Real Estate Act not only permits the selection of multiple reference land for the same purpose, but also does not limit the selected reference land to be used for the same purpose. Therefore, if one parcel is mixed into two or more uses, it is reasonable to calculate the individual land price by selecting multiple reference land by its use and adding it to the average of the size ratio of the land to the respective usage of the land. However, it is reasonable to regard the entire land of this case as a gas station solely on the ground that only 659 square meters used as a gas station was changed to miscellaneous land, and that the land of this case was not subdivided into two parcels by use, compared to the case where the land of this case was subdivided into two parcels by use, it is unreasonable to regard the entire land as a gas station. However, in calculating the compensation for the land of this case, the part being used as a farmland was paid a compensation amount of KRW 914,666 per 4 square meter per m,506,33 won per 4, and the average appraisal value of the land of this case as a piece of land.
B. Relevant statutes
Attached Form 2 is as shown in the attached Table 2.
C. Facts of recognition
(1) On January 1, 1995, the Plaintiff’s prior deceased Nonparty changed the form and quality of a miscellaneous land to construct a 659 square meters of a gas station among the instant land, and constructed a gas station with a building permit, and obtained approval for the use of the gas station. On October 1996, the Plaintiff filed an application for land division with the Eunpyeong-gu Seoul Metropolitan Government Office.
The cadastral and employees of the Eunpyeong-gu Seoul Metropolitan Government Office have conducted a field survey for the division of the instant land one week after the Plaintiff’s application for division of land. However, although the fence of a gas station has been installed beyond the boundary line to be divided, it was impossible to conduct accurate surveys, and the Eunpyeong-gu Office did not take any measures thereafter, and eventually, it was impossible to divide the instant land.
(2) Of the instant land, the area used as farmland is 892 square meters exceeding half of the entire area. The area used as farmland in this case is 892 square meters, and most surrounding land are used as farmland in Eunpyeong-gu Seoul Special Metropolitan City, which is adjacent to the instant land, such as the use as farmland in whole. The individual land price of the said adjoining land is KRW 384,00,000, KRW 917,000, KRW 35,000, KRW 1,710,000, KRW 355,000, KRW 1,710,000, and KRW 562-1, 562-1, which is adjacent to the instant land. The land in this case is located behind the fence of a gas station in the instant case, and a plastic house is installed in the same part of the instant land in Eunpyeong-gu Seoul Special Metropolitan City, which is located adjacent to the instant land.
(3) In calculating the compensation for the instant land, the portion used as a farmland was paid KRW 914,666 per 1 square meter, and the portion used as a gas station was paid KRW 4,506,333 per 1 square meter exceeding four times, and the appraisal report prepared by the appraiser also contains approximately five times the appraised value of the portion used as a gas station.
(4) As of January 1, 2001, the Plaintiff filed an objection by asserting that an average of “the portion used as a gas station” and “the portion used as a arable land” should be calculated on an average basis of the determination of the officially announced land price of the instant land as of January 1, 2001. In response to the Plaintiff’s filing of objection, the Defendant determined the officially announced individual land price by lowering from KRW 876,000 to KRW 550,000 per square meter at the initial determination price, and the officially announced individual land price of the instant standard land as of January 1, 201 was KRW 880,000 per square meter.
[Based on the recognition] Evidence No. 6, Evidence No. 7-2-6, Evidence No. 8, Evidence No. 9-1, 2, Evidence No. 11, 12, and 16, Evidence No. 6, Evidence No. 15, Evidence No. 16-3, and the purport of the whole pleadings and arguments
(d) Markets:
According to the provisions of the Public Notice of Values and Appraisal of Real Estate Act and the land price ratification table, etc., the individual land price is calculated per unit area of one parcel of independent parcel of land according to the characteristics of the entire land. Thus, even in cases where one parcel of land is mixed for several purposes in reality, if it is difficult to distinguish the main and secondary usage from the main and secondary usage, the land price shall be calculated by dividing the usage which is higher into the main and secondary usage according to its characteristics. However, if one lot of land is divided into two or more specific use areas, or part of one lot of land is designated as the urban planning facility site, it shall be calculated by adding the respective land price to the relevant area only in exceptional cases, such as where the land is divided into two or more specific use areas, or where part of one lot of land is designated as the urban planning facility site (see Supreme Court Decision 97Nu11577, Feb. 8, 200). Meanwhile, Article 11(3) of the Public Notice of Values and Appraisal of Real Estate Act provides that the average land price of the relevant piece of land should be determined by classifying into two or more specific usage.
However, according to the above facts, 659 square meters out of the land of this case were constructed as gas stations on the ground after changing the form and quality of 50 square meters to 70 square meters, and the remaining 892 square meters are used as farmland farms. While the deceased non-party tried to divide the gas station site and farmland after the construction of gas stations exceeds 70 square meters, it is actually divided into the gas station site and farmland site, and the land use status is clearly divided into 7 different for two different purposes. Since 70 square meters are installed on the land of this case, there is no possibility that the land of this case to be used as gas stations or to be used as gas stations for 00 square meters on the land of this case, the land price of this case is 00 square meters, and the land price of this case is 00 square meters or more than 80 square meters on the land of this case, and it is difficult to view that the remaining land area of this case is used as gas stations and 000 square meters on the land of this case.
Therefore, it is more reasonable to calculate the officially assessed individual land price of the instant land by selecting multiple reference land by the gas station site and the cultivation land, and to add them to the ratio of the size of the land by use. As such, the Defendant’s disposition of this case, which calculated the individual land price of the entire land by deeming the entire land of this case as the gas station site, is unlawful.
3. Conclusion
If so, the defendant's disposition of this case is unlawful, so the plaintiff's claim seeking its revocation is accepted as reasonable.
Judges Jeon Sung-soo (Presiding Judge)