The judgment of the court below is reversed.

The judgment of the first instance shall be revoked, and the case shall be remanded to the Suwon District Court Panel Division.

The grounds of appeal are examined.

1. The main sentence of Article 57 (1) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter referred to as the "Urban Improvement Act") provides that "where a person who purchases a building site or structure has a difference between the price of the land or building previously owned and the price of the building site or structure sold in lots, a project implementer shall collect an amount equivalent to the difference from the person who purchases a building site or structure after the announcement of relocation under Article 54 (2) has been made, or pay it to the person who purchases a building site or structure." Article 58 (1) provides that "where a person who pays settlement money fails to pay it, the project implementer who is the head of a Si/Gun may collect it (including collection in installments) in the same manner as delinquent local taxes are collected, and Article 61 (5) provides that "Where the head of a Si/Gun has entrusted the imposition and collection of the settlement money pursuant to paragraph (4), he/she may impose and collect it in the same manner as delinquent local taxes are collected."

As for the collection of liquidation money under Article 57 (1) of the Act on the Improvement of Urban Areas and Dwelling Conditions for Residents, there are simplified and economic special relief procedures, such as the entrustment of collection or collection in accordance with the example of dispositions on default of local taxes. Thus, barring any special circumstance, such as the failure of the head of a Si/Gun to comply with the entrustment of collection of liquidation money to the project implementer, a project implementer, other than the

(see, e.g., Supreme Court Decision 2014Da203588, Sept. 4, 2014). 2. The lower court determined the grounds of the judgment of the first instance.