1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is the owner of B forest land B in Gunsan-si (hereinafter “instant land”), and the Defendant is required to determine and publicly announce the price per unit area of individual land (hereinafter “individual land price”) within his/her jurisdiction as of the basic date of the official announcement of land prices every year after deliberation by the Real Estate Appraisal Commission pursuant to Article 11(1) of the Public Notice of Values and Appraisal of Real Estate Act.

B. In calculating the officially assessed individual land price for the instant land in 2014 (based on January 1, 2014), the Defendant first selected the land category (forest), specific-use area (general-use area), and the land use status (natural forests) as a comparative standard site. In light of the characteristics of the instant land, which differs from the above comparative standard site, such as the height, shape, defense, and road surface of the instant land, the Defendant decided to multiplying the officially announced land price in 2014 by the rate of 1.6 per annum, and accordingly, on May 30, 2014, determined the officially assessed land price of the instant land as 49,600/m2 (hereinafter “instant disposition”).

C. The Plaintiff filed an objection, but the Defendant rendered a decision to dismiss it on July 23, 2014, following the verification by a certified public appraiser and deliberation by the real estate appraisal committee at the time of Gunsan.

[Ground of recognition] Facts without dispute, Gap evidence 1, 7 evidence, Eul evidence 1 to 4 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Although the land use status of the instant land is natural trees, some of the land is used as the site of an unauthorized building due to the completion of slope, and it is easy to access the road outside due to the external accessibility. Therefore, in determining the officially assessed individual land price of the instant land, it is based on the aforementioned situation.