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(영문) 서울고등법원 2020.07.08 2018누71993
개발부담금부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of this court, such as accepting the judgment of the court of first instance, is as follows: (a) the relevant part of the judgment of the court of first instance is amended as follows 2; and (b) the reasoning of the judgment of the court of first instance (including “related Acts and subordinate statutes,” but excluding the part on “4. conclusion”) is the same as the part on the grounds of the judgment of the court of first instance, except to supplement or add the judgment as stated in the following 3.

2. The development charges of this case in three 3 3 3 3 3 and 6 3 3 3 3 3 3 3 3 3 3 3

4 11. The following shall be added to the phrase “before the instant reduction” (hereinafter referred to as “before the instant reduction”).

4 Under the 4th below, the “instant development charges” shall be regarded as the “Plaintiff-related development charges”.

4 Under the 4th day, the term “instant disposition” shall be deemed to read “before the reduction of this case”.

9 The 8 to 10th 7th tier below shall be as follows:

The development project requires considerable time and expenses, and it is possible to succeed to the status of the project operator several times until the completion of the project. If the project operator changes during the development charges imposition period, if the project operator is to divide and impose the development charges attributed to each project operator, the development costs disbursed shall be divided into the expenses before succession and the expenses after succession, and each cost shall be assessed on the impact of the land price on the land price, and the development gains before and after the succession of the development project shall be determined to anyone.

However, it is not easy to calculate the land price at the time of succession because the current status of the land where the development project is under way falls under the situation of temporary use, and it is not easy to divide the expenses incurred in the development activities into the expenses incurred before the succession and the expenses incurred after the succession.

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