1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

purport:

1. The reasoning of the court's explanation concerning this case is the same as the reasoning of the judgment of the court of first instance, except for the part added to the judgment of the court of first instance under paragraph (2). Thus, it is accepted as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the

2. The further determination of this Court

A. According to the Defendant’s assertion, where the land use condition of the survey is “public land, etc.,” the head land use situation in the neighboring area and the reference land price representing the land price level should be selected as a comparative standard site. In determining the “ neighboring area,” the physical closeness should not be considered, and the passage and accessibility should also be taken into account.

In light of the fact that the N land adjacent to the north of the instant land is not only possible to pass immediately to the adjacent residential area, but also to the park and pedestrian road of the apartment complex and the main complex building in the vicinity of the land, and that part of the land is used to the park and pedestrian road of the adjoining apartment complex and the main complex building, the land of this case is selected as a standard for comparison of the I land which is the residential area. On the contrary, in order to go to the residential area because the land of this case is isolated from the adjacent residential area and the partition wall, etc., it is inevitable to exercise overall control over the road (M) adjacent to the instant land, and the physically adjacent residential area and the passage and accessibility are insufficient, and the passage and accessibility to the road adjacent to the surrounding commercial

In addition, as long as the neighboring area of the land of this case is viewed as commercial area, the level of land price of H land, which is the comparative standard area of the land of this case, is appropriate as the intermediate level of neighboring land.

(b) Determination 1) The reference land to determine the officially assessed individual land price is the same as the reference land, i.e., specific use area, land category, land use (actual use, surrounding environment, location, and other natural and social conditions, which are the most similar to the land use situation;