All appeals by the plaintiffs are dismissed.

The costs of appeal are assessed against the plaintiffs.

Purport of claim and appeal

1...

The reasoning for this case is as follows, except for the part of the judgment of the court of first instance to be modified or an additional determination as to Plaintiff B’s assertion in the judgment of the court of first instance, the reasoning for this case is as stated in the reasoning of the judgment of the court of first instance. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420

[Revision] Each "this Court" in Part 3, Part 12, and Part 19 of the Judgment of the court of first instance shall be deemed "the court of first instance".

In the judgment of the first instance court, the "Class 7 (Calculation except for the marks)" is the date of the judgment of the first instance court, "B", which is the date of the judgment of the case.

[Supplementary judgment part] Plaintiff B, an appraiser E (hereinafter “the appraiser of the first instance court”) designated by the court appraiser of the first instance court, deemed that the land of this case was inferior compared to the comparative standard site (FF 899.3 square meters, hereinafter “the comparative standard site of this case”), and calculated the comparison of individual factors related thereto into 0.98.98. The land of this case is concentrated as compared with the comparison standard of this case, is more excellent and ambiguous transfer, and the size of the land should be more detailed than the comparison standard of this case, but there is an error of erroneous evaluation of the conditions of imposition as above.

The appraiser's appraisal result shall respect the appraiser's appraisal method to the extent that the appraisal method is contrary to the empirical rule or unreasonable (see, e.g., Supreme Court Decision 2018Du227, Nov. 28, 2019). According to the result of the appraiser's entrustment to the appraiser of the first instance court of the first instance, the appraiser's appraisal of the land of this case is accessible to G of Incheon Metropolitan City, "location and surrounding environment" is adjacent to G, "medical facilities, neighborhood living facilities, etc. are located as on the route," "traffic conditions" can be accessible to the vehicle, "traffic conditions" are located in the vicinity, and the bus stops are located in the basis.