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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the first instance, except for the addition of the following judgments, thereby citing this as is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Additional determination
A. In light of the following, the appraisal value of the Korea Appraisal Board, the Plaintiff asserted as the acquisition value, refers to the appraisal for the purpose of securing the said appraisal, and the appraisal value of other factors is calculated by 1.52 based on the example of the appraisal of neighboring land appraised for the purpose of securing the said appraisal, thereby having a significant impact on the appraisal value of each of the instant real estate (hereinafter “instant land”) and the proviso to Article 21(1) of the former Public Notice of Values and Appraisal of Real Estate Act (amended by Act No. 12018, Aug. 6, 2013) provides that the appraisal for the purpose of security may be assessed differently from the market value of the land assessed by objective and reasonable methods, the said appraisal value cannot be deemed as the market value assessed by the said method.
(b) as shown in the attached Form of the relevant statutes;
C. 1) According to the result of the fact-finding on the Korea Appraisal Board of this Court, since the appraisal and appraisal for the purpose of submission of the tax office and the purpose of security are calculated by applying the cost method, the transaction comparison method, the officially announced price standard method, and the profit exchange method according to the type of the objects subject to appraisal, the appraisal method is identical. However, in calculating the price, the reference price used in the calculation of the price is the same as that of the assessment purpose, and the appraisal price by the purpose of appraisal can be different. However, considering the purport of the entire pleadings in each description of evidence No. 2 and No. 10, the present situation of the instant land can be acknowledged as follows. The area of the land of this case (road traffic of the area of land category utilization using specific-use district)