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 reasons for the court's explanation concerning this case are as follows: (5) The Ministry of Land, Infrastructure and Transport has selected the standard land price as the standard land price for calculating the officially assessed land price of the land in the forest and field, such as the city cemetery in the vicinity of the land of this case, and replaced the standard land price with land in light of the 2011 where the land was sold in light of the size, shape, etc. of the land. However, considering the size, etc. of the land of this case, the standard land is more consistent with the standard land price selection criteria in terms of the representative nature and gravity of land characteristics compared to the standard land price of this case, and it is only replaced with the standard land price in light of the reasons for high utilization in calculating the officially assessed land price. Thus, even if the standard land price of this case was excluded from the standard land price for calculating the officially assessed land price of this case, it can be concluded that there is a difference in the standard land price of this case by the defendant's 20th ground for comparison with the standard of the Civil Procedure Act.

(1) The court of first instance rejected the Defendant’s assertion even if the evidence submitted by the court of first instance and the fact-finding results on the Ministry of Land, Infrastructure and Transport of the first instance court, are all different from the Defendant’s assertion in the first instance court. Thus, the first instance court’s determination that rejected the Defendant’s assertion is legitimate, and thus, the Defendant’s judgment is legitimate.