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(영문) 서울행정법원 2019.11.21 2018구합53801
개발부담금 등 부과처분취소청구의 소
Text

1. Development charges imposed on the Plaintiff on December 8, 2017 by the Defendant each of KRW 10,695,480 and additional charges KRW 5,069,660.

Reasons

1. Details of the disposition;

A. A regional housing association B (hereinafter “instant association”) is a regional housing association that obtained approval for the establishment of a new apartment on May 27, 2007 for the purpose of implementing a housing construction project (hereinafter “instant development project”) that newly constructs an apartment complex with a single unit of Dongjak-gu Seoul Metropolitan Government and 272 lots of land as a project implementation district (hereinafter “instant project district”). The Plaintiff is a member of the instant association.

B. On November 8, 2007, the instant association obtained approval from the Defendant for a housing construction project plan for the construction of an apartment with a total of 16 roads (the aggregate of 5 floors and 20 floors above the ground) and a total of 882 households within the instant project zone, and underwent a pre-use inspection on August 14, 2013 after implementing the instant development project.

C. On September 24, 2013, the instant association submitted to the Defendant a statement of calculation of development costs of the instant development project based on a report on the calculation of development costs of an incorporated association D (hereinafter “D”) pursuant to Article 24 of the former Restitution of Development Gains Act (amended by Act No. 12245, Jan. 14, 2014; hereinafter “former Restitution of Development Gains”). On October 2, 2013, the Defendant requested the Defendant to calculate the appropriate development costs of the instant association to E (hereinafter “E”) as an institution for calculating development costs pursuant to Article 12(5) of the former Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 25452, Jul. 14, 2014; hereinafter “Enforcement Decree”).

As a result of the investigation conducted on January 7, 2014, the Defendant knew that the instant association will be subject to development charges of KRW 6,549,876,69, and the instant association filed a request for review prior to notification of development charges to the Defendant on January 28, 2014. The Defendant filed a request for re-verification of the development costs of the instant association to E, and as a result, determined the development charges of the instant development project as KRW 5,585,273,980 on April 9, 2014 pursuant to Article 14(1) of the former Restitution of Development Gains Act, and the due date for payment shall be April 2014.

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