개발부담금부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On November 8, 2013, the Plaintiff’s registration of transfer of ownership in the Plaintiff’s name was completed with respect to 5,396 square meters of C forest land (the change of land category into D 5,396 square meters due to division and change of land category), E, 566 square meters of land and 694 square meters of land before F, in Ansan-si, which was owned by B, on November 8, 2013.
(B) The above three parcels of land (hereinafter referred to as “each parcel of this case”).
On October 21, 2013, the Plaintiff obtained approval for the establishment of a factory under the Industrial Cluster Development and Factory Establishment Act with regard to the location of each of the instant land from the Defendant on October 21, 2013. On October 25, 2013, the Plaintiff obtained a building permit with regard to the said factory, the building area and total floor area of which are 2,035.35 square meters (the size of manufacturing facilities 960.57 square meters) and the building-to-land ratio and floor area ratio are 30.58 percent each, and completed the said construction work on August 2014.
C. Accordingly, on November 17, 2014, the Defendant calculated the land price as of the starting point on each of the instant land based on the individual land price stipulated in the main sentence of Article 10(3) of the Restitution of Development Gains Act (hereinafter “Development Gains Refund Act”) and imposed development charges of KRW 47,982,850 (hereinafter “instant disposition”), and the specific calculation details of the said amount are as listed below.
(3) Development gains (i) 191,931,430 development gains (i) - (ii) 191,931,430 development charges (i) - (iii) 47,982,850 / [based on recognition] ; (iv) 5,982,850 / 1950 ; (v) 5 through 8, 10 through 14 (including the serial number) ; and (v) 15,921,04 in normal increase in land prices as of the starting point of the commencement of the deduction amount 405,383,134 development expenses ; (v) - 191,931,430; and (v) 47,982,
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is the primary sales contract that purchased three parcels of land from Ansan-si and 3 (hereinafter “total land”) from B on August 13, 2013 with the Youngbu Co., Ltd. (hereinafter “Small-si”) for KRW 3,021,240,000.