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(영문) 대법원 2020.05.14 2020두15
폐기물처리시설설치부담금부과처분취소
Text

Of the part of the lower judgment against the Defendant, the cost of purchasing the site for food waste disposal facilities shall be KRW 892,002,668.

Reasons

The grounds of appeal are examined.

1. Case summary and key issue

A. On June 23, 2011, the Defendant imposed imposition of KRW 5,212,080,290 on the Plaintiff, who is the implementer of the housing site development project, for the costs of installing waste disposal facilities.

(hereinafter “instant disposition”). (b)

The key issue of the instant second appeal is whether the Defendant lawfully calculated “the required site area per ton” related to KRW 1,842,692,766 of the cost of purchasing the site for incineration facilities and food waste disposal facilities and KRW 892,002,668 of the cost of purchasing the site for food waste disposal facilities while rendering the instant disposition.

2. As to the land purchase cost for incineration facilities

A. According to Article 6(1) and (4) of the former Act on the Promotion of Installation of Waste Disposal Facilities, Assistance, etc. to their Environs (Amended by Act No. 1370, Feb. 3, 2015); Article 4(3) and (4) of the Enforcement Decree of the Act on the Promotion of Installation of Waste Disposal Facilities, Assistance, etc. to their Environs, and Article 3 of the former Ordinance on the Promotion of Installation of Waste Disposal Facilities and Assistance, etc. to their Environs (wholly amended by Ordinance No. 1454, Sept. 30, 2015), the cost of purchasing waste disposal facilities to be imposed on a housing site development business entity shall be calculated in accordance with the formula of “amount of waste expected to occur per day 】 coefficient of change 】 site size per ton 】 cost

B. Based on the data pertaining to Suwon-si, Ansan-si, Kuri-si, Kuri-si, Kuri-si, Kuri-si, and Kuri-si, and the daily incineration capacity and the area of the incineration facility site, the Defendant applied the area of 173.23 square meters, which is the average incineration facility site per ton of the incineration capacity, to the “the required site area per ton of the purchase cost of the incineration facility site” in the instant disposition.

However, for the following reasons, the lower court revoked the entire part of the instant disposition, which included KRW 1,842,692,766 in the cost of purchasing a site for an incineration facility.

(1) According to the judgment of remanding the instant case (Supreme Court Decision 2018Du142 Decided January 10, 2019), a housing site development project implementer should install waste disposal facilities.

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