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(영문) 인천지방법원 2017.06.01 2016구합51799
개발부담금 부과처분 취소
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 September 5, 2014 and December 18 of the same year, the Plaintiff obtained permission for the business of filling liquefied petroleum gas and the permission for the construction of charging stations from the Defendant for the land A, B, and C (hereinafter collectively referred to as “one land”), respectively, and on March 6, 2015, included D and E land (hereinafter collectively referred to as “second land”) in the above filling business site by modifying the construction permission. The Plaintiff completed the approval for the use of the above filling station on July 29, 2015.

Since then, on August 3, 2015, the land category of each filling project site was changed from “electric field and paddy field to “gas station site” and was simultaneously combined into “3,300 square meters of land for gas station B in Yeonsu-gu, Yeonsu-gu.”

B. On March 19, 2015, the Defendant notified the Plaintiff that the construction of the charging station is subject to the imposition of development charges prescribed in Article 5 of the Restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”), Article 4 and attached Table 1 of the Enforcement Decree of the same Act. On November 6, 2015, the Defendant was amended by Act No. 13796, Jan. 19, 2016; hereinafter the same shall apply) and notified the Plaintiff that development charges calculated pursuant to Article 10 of the former Restitution of Development Gains Act (amended by Act No. 13796, Sep. 1, 2016; hereinafter the same shall apply) will be imposed.

C. On November 2015, the Plaintiff filed a request with the Defendant for a review prior to notification stating that “the actual purchase price of land 1 and 2 shall be recognized as the land price as at the starting point” and “the amount of acquisition tax and compensation for roadside trees shall be reflected in development costs.” On January 13, 2016, the Defendant partially accepted the above claim and calculated development charges at KRW 679,752,670: Development gains (the starting point - the land price at the starting point - the development cost - the normal increase in development cost - the increase in land prices - the contribution amount) x the rate (0.25) 】 the rate of reduction (0.25) x the amount calculated by taking an arithmetic average of the appraised value of the consolidated appraisal corporation and the central appraisal corporation on land 5,452,56, 248 1.

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