1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a corporation with the purpose of creating, maintaining, and managing a park cemetery, and is an owner of 327 square meters of a cemetery, Macheon-ri 1156 square meters of Macheon-si, Kimcheon-si (hereinafter “the reference land in this case”).

B. The Defendant selected the reference land of this case as reference land pursuant to Article 3(1) of the Public Notice of Values and Appraisal of Real Estate Act (wholly amended by Act No. 13796, Jan. 19, 2016; hereinafter “Real Estate Publication Act”), and determined and publicly announced the officially announced land value as of January 1, 2016 of the reference land of this case as of February 23, 2016 as KRW 15,000 per square meter.

(hereinafter “instant disposition”). C.

On March 22, 2016, the Plaintiff filed an objection with the Defendant seeking a lower adjustment of the officially announced price of the reference land in this case based on the instant disposition, but was dismissed on April 12, 2016. On July 18, 2016, the Plaintiff filed an administrative appeal with the Central Administrative Appeals Commission seeking revocation of the said rejection decision, but was dismissed on February 7, 2017.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, purport of the whole pleadings

2. The assertion and judgment

A. The Plaintiff’s assertion 1) The standard land category is a special land which is a cemetery, and it is difficult to evaluate the officially announced land price in accordance with the cost law as a transaction comparison method because the transaction example is rare. The land selected by the Defendant as a transaction example cannot be considered as a transaction example because there is no physical similarity due to a change in the standard land category, land category, size, and use situation. As such, the instant disposition that was selected as a transaction example was unlawful. (ii) The officially announced land price of the standard land located within the Park Cemetery was sharply increased over a short period, and this is excessively excessive compared to the increase rate of the officially announced land price of the standard land in the whole country or in North Korea, and the officially announced land price of a park cemetery in the year 2016 was set as 15,000/m2. This is all the nation’s regional park cemetery.