1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasoning of the court of first instance for the acceptance of the judgment is as stated in the reasoning of the judgment of the court of first instance, except for a change in the judgment of the defendant as to the necessary or useful expenses as follows. Thus, it is acceptable to accept it as it is by the main sentence of Article 420

2. A modification of the part in the judgment of the court of first instance shall be made from the bottom of the part in the judgment of the court of first instance to the bottom of the 6th to the 7th

2) Necessary expenses refer to expenses incurred for the preservation of the pertinent land, and beneficial expenses refer to expenses incurred in order to increase the objective value of the pertinent property, such as expenses incurred in improving the object (see Supreme Court Decision 80Da1851, 1852, Oct. 14, 1980). Acquisition tax and property tax paid by the Defendant on the instant land are not included in the concept of necessary or beneficial expenses. Expenses incurred by the Defendant incurred in the instant land by opening access roads with approval of a forest management plan on the instant land and planting landscape trees (i.e., cost of partition surveying, forest management plan, construction cost, labor cost, cost of poppy, cost of purchase, material cost, etc.) are cost to increase the value of the instant land. Meanwhile, Article 203(2) of the Civil Act provides that the amount of other beneficial expenses incurred by the possessor to improve the object is limited to where the increase in the value of the said land remains existing, and thus, the amount of increase in existing beneficial expenses or reimbursement is determined to be determined by 2014.16.2.