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(영문) 서울고등법원 2015.04.30 2014누67750
환경개선부담금부과처분취소
Text

1. The plaintiff (appointed party)'s appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Appointed Party).

Reasons

1. The reasoning for the court’s explanation of this case is as follows, and the reasoning for the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the addition of determination of the Plaintiff’s assertion, such as paragraph (3). As such, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. A portion used for adding or cutting;

A. The second page 13 read “126-1 square meters on March 25, 2008 (including 725.65 square meters, public area, 838.1 square meters) on the ground of 126-1 square meters on the underground around May 2009 (including 725.65 square meters and public area, 1,676.1 square meters, including 1,67.1 square meters on the public area, and thereafter 126-1 square meters on September 2010, and 362.84 square meters on the ground of 126-1 square meters and 126-1-1, 362.84 square meters on the ground of 208).”

(b) from June 2012, AJ (AK cafeteria) is added to “AH (AG cafeteria)” in Part 3 of the third 10.

(c)under paragraph 4, the term " up to two minutes" shall be read as "up to two months of 2012". D.

Under the 7th page, the following shall be added to the front of the first sentence's "Therefore":

Meanwhile, Article 9(3)3 of the Environmental Improvement Expenses Liability Act and the former Environment Improvement Expenses Liability Act (Amended by Act No. 10316, May 25, 2010); Article 6 subparag. 3 of the former Enforcement Decree of the Environmental Improvement Expenses Liability Act (Amended by Presidential Decree No. 25085, Jan. 14, 2014; Presidential Decree No. 22499, Nov. 19, 2010) provides that where a building owned by the same person is dividedly owned, the environmental improvement charges shall be exempted if the floor area of the part of the building under divided ownership is less than 160 square meters. However, the said provision is construed as exempt from environmental improvement charges if the floor area of the part of the building under divided ownership (the floor area of each building after commercial building 126 or division) is less than 160 square meters, as alleged by the Plaintiff, even if the floor area of each part of the building is at least 160 square meters, the area owned by co-owners’ co-ownership (i.

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