The part against the plaintiff falling under the amount ordered to be paid under the judgment of the first instance shall be revoked.

2. The Plaintiff

1. The underlying facts, the summary of the Plaintiff’s assertion, and the reasoning for this part of the pertinent statute is as stated in the reasoning of the first instance judgment, except for dismissal or addition as follows. Therefore, this is cited by the main sentence of Article 420 of the Civil Procedure Act.

If the first instance judgment No. 4, No. 8-9 of the first instance judgment (hereinafter referred to as “the imposition disposition of September 20, 201”), “the imposition disposition of September 20, 201,” “the imposition disposition of September 17, 2012,” and “the imposition disposition of September 2012,” including each of the above dispositions, is “the imposition disposition of this case” and “property tax, etc.” including property tax and local education tax, barring any special circumstance.

The attached Form of the judgment of the first instance shall be the attached Form of this judgment.

2. Whether the claim for return of unjust enrichment occurred

A. According to the principle of no taxation without law, the pertinent tax laws and regulations shall be interpreted in accordance with the text of the law, barring special circumstances, regardless of whether they are taxable requirements or non-taxation or tax exemption requirements, and the expanded interpretation or analogical interpretation shall not be allowed without reasonable grounds (see Supreme Court Decision 2001Du5521, Jul. 26, 2002). The Defendants related to the provision of mitigation in the instant case asserted the purport that the provision of mitigation in the instant case applies to the land for which the exercise of private rights is restricted due to its failure to complete the business, so that the land already completed by the business is not subject to the said provision.

In addition, the provision on mitigation of this case only stipulates that property tax shall be reduced on the land for public facilities under Article 2 subparagraph 13 of the former National Land Planning Act, for which the determination of an urban management plan and a topographical map on an urban management plan are publicly announced pursuant to Articles 30 and 32 of the same Act, and further, it is limited to the exercise of private right on the land for which the project has not been completed after the determination of an urban management plan and the announcement of a topographic map