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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On September 3, 2007, A obtained permission from the head of Yeongdeungpo-si from the head of Yeongdeungpo-gu to engage in development activities to create a site for the Class 1 neighborhood living facilities (retail stores) located in Jung-gu, Young-gu (hereinafter “B”) with respect to the land of the said building and obtained approval for the use of the instant building on August 22, 2008.
B. On February 17, 2009, the Defendant deemed that the development project for the development of a site for neighborhood living facilities was implemented on B and C’s land, and notified the Plaintiff that development charges will be imposed at KRW 579,044,750 (hereinafter “instant development charges”), and issued a disposition imposing development charges of KRW 579,04,750 calculated as follows, on March 17, 2009, by setting the due date for payment on September 16, 2009.
The calculation details of divided development charges (won) 25% of development gains (=1-B) 2,316,179,032 of development gains (=1,106,731,712 deducted amount ② 790,552,680 of land value as at the start of the start of the 419,225,872; 25,440,861 development gains 345,885,947 of development gains
C. Meanwhile, on July 21, 2009, the Plaintiff completed the registration of the establishment of a neighboring mortgage of KRW 3,627,00,000 on the maximum amount of debt with respect to the land E-forested 4,522 square meters (hereinafter “E land”) owned by Yeongdeungpo-gu, Young-gu, A in order to secure the claim against D.
However, as A did not pay the development charges of this case after the due date for payment, the Defendant attached E land on January 11, 2010, and requested the Korea Asset Management Corporation to sell the land by proxy on September 22, 2014, and the Defendant submitted a request for the issuance of the instant development charges of this case (i.e., the principal tax amount of KRW 579,04,750, KRW 434,283,140) during the public sale procedure.
In addition, the Korea Asset Management Corporation sold the above E land in 616,00,000 won on September 23, 2015, after deducting the first 521,631,760 won from the total of 616,00,000 won in the above sale price and 222,740 won in the sale price, and the first 61,222,740 won in the sale price, and the second 521,631,760 won after deducting local taxes.