1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for this part of the disposition by the court is as stated in Paragraph 1 of the reasoning of the judgment of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. On September 20, 201, the Plaintiff’s summary of the claim was concluded with the sales contract of KRW 1.8 billion on September 20, 201, and on May 4, 2012, the payment of the purchase price and the implementation of the registration procedure was completed.

The date of concluding a sales contract for the instant land (as of September 20, 201) is before January 10, 2012, which is the date of commencement of the imposition of development charges (the date of permission for alteration of development activities), and the actual purchase price of the instant land is clear that the actual purchase price of the instant land is KRW 1.8 billion. Thus, in calculating development charges pursuant to Article 10(3)5 of the Restitution of Development Gains Act and Article 11(5)1 of the Enforcement Decree of the same Act, the starting price of imposition shall be calculated based on not “individual publicly notified price,” but “actual purchase price.”

Nevertheless, the Defendant calculated the land price as of the starting point on the basis of the officially assessed individual land price, which is not the actual purchase price, on the ground that the date of conclusion of a sales contract stated in the report of real estate transaction contract and the application for registration was after

(b) Entry in the relevant statutes are as shown in the attached statutes;

C. 1) In imposing development charges, Article 10(3) of the former Restitution of Development Gains Act (amended by Act No. 12245, Jan. 14, 2014; hereinafter “Development Gains Refund Act”) provides that “In principle, the land price as of the starting point, which serves as the basis for the calculation of development charges, shall be the total of the increases in normal land prices from the base date of the publicly assessed individual land price of the land in the year in which the starting point of imposition falls to the base date of the imposition to the starting point of imposition,” but the actual purchase price shall be based on the land price as of the starting point.