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(영문) 서울고등법원 2013.06.19 2012누13438

개별공시지가고시처분취소

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1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

purport, purport, and.

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, or the determination of the plaintiffs' arguments is added in the following paragraphs. The reasoning of the judgment of the court of first instance is as follows.

The relevant part shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

5. In relation to non-standard teaching place and land characteristics of a parcel subject to calculation, (1) where two or more special-purpose areas are separately designated in one parcel, land prices shall be calculated and weighted average shall be calculated for each designated special-purpose area: Provided, That where there are two or more special-purpose areas in the land on which two or more special-purpose areas are designated, and (2) where there is a special-purpose area less than the area limited to partition of the site on the land on which two or more special-purpose areas are designated, it shall be calculated as a special-purpose area of the wide

6. Under the 6th page, where multiple parcels of land are in an indivisible relationship for the purpose of use by forming a group of land in front of "as seen in the above", it is reasonable to assess the whole group of land at a single price by considering the characteristics of land as one parcel, and investigating the characteristics of the whole at a single price for the purpose, and "where an indivisible relationship is in an indivisible relationship for the purpose of use" means a case where the situation being used as a group of land is in a relationship that is deemed reasonable and reasonable in terms of social, economic and administrative aspects in terms of the value formation of the relevant land (see, e.g., Supreme Court Decision 2005Du1428, May 26, 2005).

2. The Plaintiffs, even in this Court, have a comparative standard price designated only as a general commercial area, such as Seoul N-gu, in the vicinity of each of the instant lands, and calculated the officially assessed individual land price by selecting only one of the Gangnam-gu Seoul as a comparative standard land.