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(영문) 서울고등법원 2016.11.23 2016누48111
개발부담금부과처분취소
Text

The part of the judgment of the first instance against the defendant shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed.

Reasons

1. The Plaintiff at the first instance trial to the Plaintiff on May 19, 2015 is attached to the Plaintiff.

1. The court of the first instance sought revocation of imposition of each development charges and additional charges stated in the details of taxation, and the court of the first instance accepted the Plaintiff’s claim for revocation of the imposition of additional charges, respectively, “the original amount” from May 20, 2015 to June 15, 2015, and “the original amount” in the Plaintiff’s lawsuit, respectively, dismissed the claim for revocation of the imposition of the additional charges, and dismissed the claim for revocation of the imposition of the development charges stated in the “original charges” in each “the original amount, from January 16 to May 19, 2015,” respectively.

Since only the Defendant appealed against this, the scope of this Court’s adjudication was attached to the Plaintiff on May 19, 2015.

1. Of the details of taxation disposition, each “additional dues (original)” from January 16, 2015 to May 19, 2015 is “the instant additional dues payment notice” and “the instant additional dues payment notice”.

2. The reasoning of the judgment of the court of first instance is as follows: (a) the content to be explained by the court on this part is identical to the corresponding part of the judgment of the court of first instance (Articles 8(2) and 420 of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (hereinafter referred to as “a summary used”). Thus, the meaning of a summary used in this part is identical to that of the judgment of the court of first instance.

3. Disposition of the instant additional dues payment notice

A. The additional dues prescribed in Article 21 of the National Tax Collection Act, which is applied mutatis mutandis pursuant to Article 21(2) of the Restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”), are a kind of incidental tax added in the meaning of interest on arrears if the national tax is not paid by the due date, and if the national tax is not paid by the due date without the due date of payment without the due date of determination of the additional dues by the person who has the authority to impose the tax, the additional dues are naturally generated and determined, but the collection procedure is urged

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