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(영문) 대법원 2009. 09. 21. 선고 2009두12488 판결

토지가 분할되었으므로 환산취득가액을 적용해야 된다는 주장의 당부[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court 2008Nu2789 (Law No. 97.02)

Case Number of the previous trial

Daejeon District Court 2007Guhap4966 ( October 01, 2008)

Title

The legitimacy of the assertion that the conversion acquisition value should be applied as land was divided.

Summary

Unless there are special circumstances, the acquisition price of each of the lands of this case shall be calculated in proportion to the area of each land in proportion to the area of each land, inasmuch as there is sufficient evidence to prove the sale price of each land before subdivision.

The decision

The contents of the decision shall be the same as attached.

Text

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

Reasons

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.