The costs of appeal are assessed against the plaintiff.

Article 9(3)2 of the former Restitution of Development Gains Act (amended by Act No. 4563 of Jun. 11, 1993) provides for "sale" as one of the exceptional reasons at the time of completion of development under Article 9(3)2 of the same Act (amended by Act No. 4563 of Jun. 11, 1993) shall be interpreted as one of the exceptional reasons at the time of completion of development in consideration of the fact that the operator of the apartment construction project sets out the sale price at the time of the apartment and commercial building, and if the apartment and commercial building are sold in lots, the apartment and commercial building site price at the time of sale cannot be arbitrarily disposed of from the time of the sale. Thus, if the operator of the apartment construction project has completed the sale of the apartment and commercial building being constructed before the completion inspection, the time of completion of development in accordance with Article 9(3)2 of the same Act shall be deemed as the time of completion of development (see, e.g., Supreme Court en banc Decision 2013Nu136319, May 1912.

In the same purport, the decision of the court below is just in the calculation and determination of the land price at the time of completion of the development project for the part of the land of this case pursuant to Article 10 (2) of the same Act and the latter part of Article 9 (3) 1 and (4) of the Enforcement Decree of the same Act, and there is no violation of law

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-ho (Presiding Justice)