The imposition of beneficiary charges by a notice that does not specify the basis for calculation of beneficiary charges is appropriate.

The payment or payment notice of beneficiaries' charges must be made by the payment or payment notice specified in the basis for the calculation of the beneficiary's charges, so the imposition of the beneficiary's charges by the notice without specifying the basis for calculation of the beneficiary's charges is illegal.

Article 65(1), (3), and (4) of the Urban Planning Act, Article 56 of the Enforcement Decree of the Urban Planning Act, Article 9(1) of the National Tax Collection Act, Article 25 of the Local Tax Act, Article 8 of the Enforcement Decree of the Local Tax Act, Article 10(1), and Article 13 of the former City Ordinance (Ordinance No. 1940)

[Plaintiff-Appellant] Plaintiff 1 and 16 (Gong731 and 1561) (Gong731) and 83Nu583 decided August 21, 1984

Mobile Notes

Jeonju Market

Supreme Court Decision 82Nu212 Decided March 13, 1984

The imposition disposition of KRW 1,498,083 against the Plaintiff on November 15, 1980 by the Defendant shall be revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

Article 65 (3) of the Urban Planning Act provides for the payment basis of national or local taxes to be imposed on the Plaintiff on November 15, 1980 when the Plaintiff, who is the owner of 40 p.m. 9 p. 97 p.m. at 40 p.m., which was implemented by the Defendant from May 4, 1979. The fact that the Defendant imposed the beneficiaries' charges under Article 65 of the Urban Planning Act and Article 56 of the Enforcement Decree of the same Act (hereinafter referred to as the "disposition") upon the Plaintiff on November 15, 1980 that the payment basis of the national or local taxes should be prescribed by the Ordinance of the Ministry of Land, Infrastructure and Transport, and the fact that the Defendant issued the payment basis of the national or local taxes without any dispute over the establishment thereof can be acknowledged by the notice that the payment basis of the national or local taxes should be prescribed by the Ordinance of the competent Mayor/Do Governor. In addition, Article 65 (1) of the same Act provides for the payment basis of the local taxes to be imposed by the Mayor/local or local taxes.

Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case is reasonable, and this is accepted, and the costs of lawsuit are assessed against the losing party and it is so decided as per Disposition.

Judges Kim Jae-chul (Presiding Judge) Kim Jong-chul's disease