1. Revocation of the first instance judgment.

2. The case shall be remanded to the Seoul Administrative Court.

The purport of the claim and appeal is the purport of the appeal.

1. The court's reasoning concerning this part of the basic facts is the same as the corresponding part of the judgment of the court of first instance, and thus, citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The main text of Article 57(1) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”) provides, “In case where there is a difference between the price of land or building previously owned by a person who purchased a building site or building and the price of the building site or building that was purchased in lots, the project implementer shall collect or pay an amount equivalent to the difference (hereinafter “settlement money”) from the person who purchased the building site or building after the announcement of relocation as provided in Article 54(2).”

In addition, Article 58 (1) of the Urban Improvement Act provides that "where a person liable to pay settlement money fails to pay it, a project implementer that 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 a project implementer that is not the head of a Si/Gun may entrust the head of a Si/Gun with the collection of settlement money. In such cases, Article 61 (5) shall apply mutatis mutandis. In such cases, where the head of a Si/Gun entrusts the imposition and collection under paragraph (4), he/she may impose and collect it in the same manner as delinquent local taxes are collected. In such cases, a project implementer shall deliver an amount equivalent to 4/100 of the collected amount to

As such, insofar as the Act on the Improvement of Urban Areas provides a simple and economic special relief procedure that enables the entrustment of collection according to the example of the disposition on local taxes in arrears with respect to the method of collecting liquidation money, such collection shall be based on the procedures in principle, and the head of a Si/Gun shall not comply with the entrustment of collection.