1. The defendant's appeal is dismissed.

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

The purport of the claim and the appeal shall be 1.

1. The contents asserted by the Defendant following the judgment of the first instance court to this court are not significantly different from the allegations in the first instance court. Examining the evidence duly adopted and examined by the first instance court and the evidence added by this court closely, the recognition of facts and the judgment of the first instance court are justified.

Therefore, the reasoning for the court’s explanation on the instant case is as stated in the reasoning of the judgment of the first instance, except for the addition of the following judgments as to the assertion added or emphasized by the Defendant in this court. As such, the reasoning for the court’s explanation is as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The following shall be added to the portion to be added, 5 pages 5 of the judgment of the first instance, 13:

“Where a person liable to pay development charges reports the actual purchase price or fails to submit evidential data thereon by the time the imposition is conducted after receiving a notice of scheduled development charges, the Defendant is bound to calculate and impose the development charges on the basis of individual publicly notified land prices. There is any illegality or negligence in the disposition imposing the charges.

If the reporting period under Article 9 (1) of the Enforcement Rule of the Development Gains Refund Act is deemed a simple procedural provision and the legal effect is denied, the purchase price can be reported within the period and the balance with the payer who submitted evidentiary data can also be violated.

The argument is asserted.

However, as seen earlier, Article 10(6) of the Development Gains Refund Act is only a procedural provision for promoting administrative convenience, such as prompt and accurate imposition of development charges, and if the data proving the purchase price is not submitted to an administrative agency within 15 days from the date of receipt of the notice of scheduled development charges, which is the period stipulated in Article 9(1) of the Enforcement Rule of the Development Gains Refund Act, the above purchase price is revealed.