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The judgment below is reversed and the case is remanded to Seoul High Court.
Reasons
The grounds of appeal are examined.
1. Prior to the amendment by Act No. 11690 on March 23, 2013 of the former Restitution of Development Gains Act
A. The former Development Gains Return Act (hereinafter “former Development Gains Return Act”)
(1) The purpose of Article 2 subparag. 1 of the former Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 2443, Mar. 23, 2013) is to recover development gains accruing from land and appropriately distribute them to prevent speculation on land, promote the efficient use of land, thereby contributing to the sound development of the national economy (Article 1). Accordingly, “development gains” refers to increases in the value of land belonging to the person who executes a development project or the landowner in excess of normal land price increases due to the implementation of the development project, change of a land-use plan, or other social and economic factors (Article 2 subparag. 1); and “development projects” refers to projects under Article 5, such as housing site development projects or industrial complex development projects, which are implemented with authorization, permission, license, etc. granted by the State or a local government (Article 2 subparag. 2). Furthermore, the former Development Gains Exchange Act is a development project subject to development charges under Article 5(1) subparag. 1 of the same Act (including housing site development projects). 3).
F. The former Enforcement Decree of the Development Gains Refund Act (hereinafter “former Enforcement Decree”).
Article 4(1) [Attachment 1] subparag. 1 of the former Housing Act (amended by Act No. 11365, Feb. 22, 2012) provides that “site development projects or housing construction projects” under the former Housing Act (amended by Act No. 11365, Feb. 22, 2012), which is included in the scope of housing site development projects, shall be excluded from the development projects subject to development charges.