개발부담금부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On April 10, 2012, Plaintiff A exempted the Plaintiffs from the implementation of the development project and the imposition of development charges therefor. Plaintiff A (hereinafter “the first factory site”)
(2) The Plaintiff A obtained approval for the establishment of a factory under the Support for Small and Medium Enterprise Establishment Act and obtained approval for the use of a building on September 14, 2012. The Plaintiff A’s restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”).
(2) On November 30, 201, Plaintiff B was exempted from the development charges for the factory site development project pursuant to Article 7(3)2, and Plaintiff B obtained approval for factory business in accordance with the Support for Small and Medium Enterprise Establishment Act for two parcels, 4,338 square meters (hereinafter “second factory site”) other than Yongsan-si, Changwon-si, Masan-si, and obtained approval for the use of the building on June 21, 201.
Plaintiff
B was exempted from development charges on land for a factory pursuant to Article 7 (3) 2 of the Restitution of Development Gains Act.
B. On September 23, 2016, the Defendant was notified of the Special Audit of the Ministry of Government Administration and Home Affairs and the Defendant’s prior notification of the imposition of the development charges by the Ministry of Government Administration and Home Affairs (hereinafter “Special Audit”) from the Changwon-si on September 23, 2016, on the ground that the Plaintiffs leased the relevant land even if they were exempted from the development charges due to the factory site development project, or used it for any purpose other than the purpose of the development project. (2) Accordingly, the Defendant notified the Plaintiff of the scheduled imposition of the development charges of KRW 45,64,690 on December 13, 2016 pursuant to Article 15(1) of the Enforcement Decree of the Development Gains Restitution Act, and notified the Plaintiff of the scheduled imposition of the development charges of KRW 34,615,730 on January 11, 2017.
3. The plaintiffs filed a request for review prior to notification of development charges to the effect that they would be exempted from development charges, but the defendant did not accept all the request for review prior to notification of the plaintiffs on January 31, 2017, and each development charges imposed upon the plaintiffs as follows.