Where a development project is implemented for the part other than the part designated as a site for urban planning facilities among the land on one parcel, the method of calculating the land price at the time of completion of development charges

According to the provisions of Articles 8 and 10(1) and (3) of the Restitution of Development Gains Act, in calculating development charges, the land value shall be calculated according to the comparison table under Article 10(2) of the Public Notice of Values and Appraisal of Lands, etc. Act on the basis of the officially announced value of reference land which is most similar to the land to be imposed at the time when the imposition is completed, and the land value as of the starting point shall be calculated on the basis of the officially assessed land value for the year to which the starting point belongs, and the individual land value for the year to which the starting point belongs. In this context, the officially assessed land value as of the starting point is "price per unit area of individual land" under Article 10-2(1) of the Public Notice of Values and Appraisal of Lands, etc. of Lands, which is the basis of the starting point of imposition, if the land value which forms the basis of the starting point of the completion point is actually divided into several purposes, it is in principle to calculate the total value of the land by identifying the main purpose and calculating it.

Articles 8, 10(1) and (3) of the Restitution of Development Gains Act, Articles 10(2) and 10-2(1) of the Public Notice of Values and Appraisal of Lands, etc. Act

Supreme Court Decision 97Nu11577 Decided February 8, 2000 (Gong2000Sang, 613) Supreme Court Decision 99Du9476 Decided July 10, 2001

Plaintiff 1 and six others

The head of Gwangju Metropolitan City North Korea;

Gwangju High Court Decision 2000Nu47 delivered on November 8, 2000

The appeal is dismissed. The costs of appeal are assessed against the defendant.

According to the provisions of Articles 8 and 10(1) and (3) of the Restitution of Development Gains Act, in calculating development charges, the land value shall be calculated in accordance with the comparative table under Article 10(2) of the Public Notice of Values and Appraisal of Lands, etc. Act (hereinafter “Public Notice of Values and Appraisal of Lands, etc.”) on the basis of the officially announced value of reference land which is the most similar land at the time when the imposition is completed, and the land value as of the starting point shall be calculated on the basis of the officially assessed land price for the year to which the starting point of imposition belongs, and the individual land price for the year to which the starting point of imposition belongs. The land value as of the starting point in this context refers to the price per unit area of individual land under Article 10-2(1) of the Public Notice of Values and Appraisal of Lands, etc. of Land Act, which is the basis of the starting point of imposition, if one unit area is actually divided into several purposes, and it shall be calculated on the basis of the overall average of 70,000 square meters.

In imposing development charges on the construction of a new building on the remaining part of a parcel of land owned by the plaintiffs except for the part designated as an urban planning facility site, the court below judged that the land price as of the starting point is calculated on the basis of the officially assessed individual land price of the whole parcel of land already determined and publicly notified, while the land price as of the starting point is calculated on the basis of the whole individual land price of the whole part of the land with the exception of the part of the urban planning facility site, and the land price is calculated on the basis of the land characteristics survey and the calculation and imposition of development charges based on the land characteristics. The court below found that the land price of the starting point is calculated on the basis of the land characteristics survey, and based on the relevant provisions of the Land Price Publication Act or the appraisal rules and the land price ratification table, the individual land price of the whole parcel of land should be calculated on the basis of the characteristics of the whole parcel of land as to the independent parcel of land, and if part of the land is designated as an urban planning facility site, it is unlawful for the defendant to separately calculate and apply only the project implementation part except for the urban planning facility site.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition.

Justices Lee Yong-woo (Presiding Justice)