1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

1.

1. The reasoning of the judgment of the court of first instance regarding this case is to be cited by the court of first instance in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, since the following judgments are the same as the part against the plaintiffs among the reasons of the judgment of the court of first instance, in addition to adding the following judgments:

2. Additional determination

A. The gist of the Plaintiffs’ assertion is that: (a) Ulsan-gu P 491 square meters (hereinafter “P land”) and the N 213 square meters (hereinafter “N land”) owned by the Plaintiff C are neighboring land; and (b) one unit of ground building was constructed over each of the said land.

Therefore, since each of the above lands constitutes a group of lands with an indivisible nature in the transaction with the above ground buildings, it should be assessed in a lump sum. However, there is an excessive error in the appraisal result of the appraiser of the first instance court.

B. Where several parcels of land are indivisible for the purpose of use by a group of land, it is reasonable to assess the whole parcel of land at a single price by investigating the characteristics of land by deeming the whole parcel of land as one parcel, except in extenuating circumstances.

The term "inseparably in use" means a case in which the situation being used as a group of land is deemed reasonable and reasonable in terms of social economic and administrative aspects and the value formation of the land in question.

(See Supreme Court Decision 9Du8824 delivered on July 27, 2001, etc.). Then, it is not sufficient to recognize that the situation where the land and N is being used solely by the entries or images of evidence Nos. 9 through 14 submitted by the plaintiffs in this court constitutes a group of land with a reasonable and reasonable relationship in terms of social economic and administrative aspects, and thus, is indivisible for its use.