수질초과배출부과금 부과처분취소
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The grounds of appeal are examined.
1. Article 41(1)2 (a) of the former Water Quality and Aquatic Ecosystem Conservation Act (amended by Act No. 11979, Jul. 30, 2013; hereinafter “Water Quality and Ecosystem Conservation Act”) shall impose and collect excess discharge dues on and from business operators discharging water pollutants in excess of the permissible discharge levels in order to prevent or reduce water pollution and damage to aquatic ecosystems caused by water pollutants, and matters necessary for the methods and standards for calculating such excess discharge dues shall be prescribed by Presidential Decree.
Articles 45(1) and 49(2) of the former Enforcement Decree of the Water Quality and Aquatic Ecosystem Conservation Act (amended by Presidential Decree No. 25045, Dec. 30, 2013); [Attachment Table 16] subparagraph 1(a) and (b) of the former Enforcement Decree of the Water Quality and Aquatic Ecosystem Conservation Act upon delegation (amended by Presidential Decree No. 25045, Dec. 30, 201
According to the above, the "number of violations" means the number of violations committed in cases of orders for improvement, suspension of operation, revocation of permission, suspension of use, or orders for closure (hereinafter "order for improvement, etc.") by discharging water pollutants subject to the imposition of excess discharge dues in excess of the permissible emission levels for each place of business, but it means the number of violations committed in the last two years on the basis of the date of
On the other hand, there are two or more violations such as one improvement order, but the date of violation is the most recent violation.
In full view of the system and contents of the relevant laws and regulations and the purpose of the imposition coefficient system of the frequency of violations to apply the imposition rate of dues when there is emission power such as pollutants, the ‘number of violations' of the imposition coefficient of the permissible emission frequency is ordered to be improved.