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(영문) 서울고등법원 2014.11.21 2013누47568
학교용지부담금 부과처분 취소 등 청구의 소
Text

1. The part of the judgment of the first instance against the Defendants shall be revoked.

2. The plaintiff's defendants who correspond to the above revocation part.

Reasons

1. Details of the disposition;

A. Pursuant to Article 4 of the former Act on Special Measures for the Construction, etc. of National Rental Housing (amended by Act No. 9511, Mar. 20, 2009; hereinafter “National Rental Housing Construction Act”), the Plaintiff was designated as a project implementer of a project to develop the National Rental Housing Complex (hereinafter “instant project”).

B. On January 10, 2013, Defendantbucheon-gu: (a) imposed KRW 756,794,650 on the Plaintiff and the Plaintiff’s 123 households of general sale of detached houses in the 123rd house district supplied by the Plaintiff pursuant to Articles 5(1) and 5-2 of the Act on Special Cases concerning the Acquisition, etc. of School Sites (hereinafter “Special Act on the Acquisition, etc. of School Sites”); (b) reduced or corrected the charges for school sites to KRW 750,794,650 on February 7, 2013.

(hereinafter referred to as “instant disposition”) impose a tax amount of KRW 750,794,650 remaining after reduction.

On March 4, 2013, the Plaintiff paid KRW 750,794,650 of the above charges to Defendant father-si.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, 7, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The interpretation of the law that serves as the basis for imposing the Plaintiff’s charges for school site should be strict, and an expanded interpretation or analogical interpretation is not allowed.

The development projects subject to the Act on Special Cases concerning School Sites are projects implemented under the Building Act, the Urban Development Act, the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents, the Housing Act, the Housing Site Development Promotion Act, the Industrial Sites and Development Act (hereinafter referred to as the "Building Act, etc.") and are not included in projects implemented under the former Act on the Construction of National Rental Housing

Therefore, the instant disposition that imposed the school site charge under the Act on Special Cases concerning School Sites on the instant project implemented under the former Act on the Construction of Rental Housing is unlawful.

In addition, 750,794,650 won paid by the Plaintiff on the premise that the instant disposition is lawful.

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