The costs of appeal between the Plaintiff, Defendant B and D are assessed against the Plaintiff.

1. Plaintiff’s ground of appeal

A. In light of the contents, form, and system of Articles 60(1), 61(1) and (3), and 47(1) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”), and the process in which a project implementer imposes and collects the difference between the cost and revenue of a rearrangement project as dues in the course of implementing a rearrangement project, where a partner becomes a person subject to cash settlement due to satisfying the requirements prescribed in Article 47 of the Urban Improvement Act or the articles of association of the association, the member’s status is lost. As such, a project implementer cannot impose and collect dues pursuant to Article 61(1) of the Urban Improvement Act on a person subject to cash settlement, and the partnership, which is a project implementer, shall not impose and collect surcharges pursuant to Article 61(1) of the said Act on a person subject to cash settlement until the person subject to cash settlement loses its membership’s status, only if it has been stipulated in advance by the

(Supreme Court Decision 2013Du19486 Decided December 24, 2014). B.

The lower court rejected the Plaintiff’s assertion that, in calculating the liquidation amount to be paid to the Defendants, the Defendants should deduct the Defendants’ share of business expenses to be paid, on the grounds that the Plaintiff’s articles of incorporation did not provide that a person subject to cash settlement ought to share a certain amount of the rearrangement project expenses incurred before he/she loses his/her membership, and that there was no evidence to prove that the Plaintiff resolved to that effect at the Plaintiff’

C. Examining the record, Article 10(1)5 of the Plaintiff’s Articles of incorporation provides that members are obligated to pay the cost of rearrangement project, etc. However, this is the cost of rearrangement project incurred before a person subject to cash settlement loses his/her membership.