1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance citing the reasoning of this case is as stated in the reasoning of the judgment of the court of first instance, except for the following portions: “The purpose of imposition is different, and thus, it cannot be deemed double taxation.” As such, this shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

In this case, the purpose of imposition is different, and the cost of the creation and development of the school site was borne by the Korea Land and Housing Corporation and the cost of the creation and development of the school site was not included in the acquisition price of the apartment of this case. Therefore, the school site charge that the Plaintiff paid before the purchase of the apartment of this case is included in the acquisition price of the apartment of this case and cannot be considered as double taxation. The school site charge is not imposed in relation to the new construction of the apartment of this case, but imposed in accordance with the sale of the apartment of this case. Thus, the Plaintiff asserts that the cost of the construction and development of the school site of this case cannot be included in the acquisition price at the expense related

A) Article 2 Subparag. 3 explicitly states that the subject of the charges for school site is “a person who implements a development project” (Article 2 Subparag. 3, however, in imposing and collecting specific charges, the subject of the charges is “a person who sells multi-family housing” and the standards for calculating the charges shall be the sale price, and the charges shall be imposed and collected upon him/her by receiving data on sale within a given period at the time of concluding the sale contract. This is merely a fact that the operator of a newly built-built multi-family housing sells multi-family housing, who provides for the calculation of the time of imposing and collecting the charges and the amount of contributions to the