beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On July 20, 2009, the Plaintiff purchased the ownership of C Forest C, 3061 square meters (hereinafter “instant land”) from the Plaintiff, in Sungsung-si, and acquired the ownership thereof. On July 20, 2009, the Plaintiff obtained permission from the Defendant for the development of the first class neighborhood living facilities (retail stores; hereinafter “instant building”) for the creation of a site for the instant land, and completed construction of the said building on November 7, 2012, and obtained approval for the use of the instant building on the instant land.
B. On May 21, 2014, the Defendant notified the Plaintiff of the scheduled imposition of development charges of KRW 131,95,650 on the basis of the officially assessed individual land price stipulated in the main sentence of Article 10(3) of the former Restitution of Development Gains Act (amended by Act No. 12245, Jan. 14, 2014; hereinafter “former Restitution of Development Gains Act”). The details of the calculation of the above amount are as listed below.
(1) The amount of development gains (i) 33,79,793,2643 in normal increase of development costs (i) - (ii) 527,82,6234 - (iii) 131,95,955,650,650,650 where the land value as at the end of the period of completion is 159,908,06 development costs 145,750
C. On June 10, 2014, the Plaintiff filed a request for review with the Defendant prior to notification under Article 16 of the former Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 25452, Jul. 14, 2014; hereinafter “former Enforcement Decree of the Development Gains Refund Act”). As a result of the examination, the Defendant considered the Plaintiff’s development costs to be deducted as KRW 177,854,16, not KRW 145,790,91, not KRW 177,854,91, and imposed development charges again on the Plaintiff on June 26, 2014; hereinafter “the Plaintiff imposed development charges of KRW 123,939,840 on the Plaintiff on KRW 867,314,80, ② The land at the time of completion as at the point of commencement of the deduction amount as at 159,908,06,854,636.