1. On May 31, 2016, the Defendant’s officially assessed individual land price as of January 1, 2016, which was based on the Seocho-gu Seoul Metropolitan Government B large 431 square meters.

1. Details of the disposition;

A. The Plaintiff is the co-owner of the Seocho-gu Seoul Metropolitan Government Cdong (hereinafter “Cdong”) B large 431 square meters (hereinafter “instant land”) and the building on the ground.

B. As to the instant land on May 31, 2016, the Defendant selected the land as a comparative standard pursuant to Article 11 of the former Public Notice of Values and Appraisal of Real Estate Act (wholly amended by Act No. 13796, Jan. 19, 2016; hereinafter “Act”) and Article 16 of the former Enforcement Decree of the Public Notice of Values and Appraisal of Real Estate Act (wholly amended by Presidential Decree No. 27471, Aug. 31, 2016; hereinafter “Enforcement Decree”), pursuant to the Guidelines for the Investigation and Calculation of Individual Land Price of 2016 applicable in accordance with the “Guidelines for the Investigation of Individual Land Price of 2016” (hereinafter “instant Guidelines”), and then publicly announced the officially assessed individual land price as of January 1, 2016 to be KRW 14,020,000/m2.

(c) The Plaintiff filed an objection against the instant disposition. However, the Defendant dismissed it on July 25, 2016, following the verification by appraisal business entities and the deliberation by the Real Estate Assessment Committee. [In the absence of any dispute over the grounds for recognition, the entries in Gap evidence 2-1, 3, 4, and 1, 2-1, 1, 2-2, and the purport of the entire pleadings, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) If there are a number of reference land in neighboring areas, the most similar land should be selected as a comparative standard site from among lands generally similar to land characteristics, surrounding environment, and other natural and social conditions. As such, regarding the instant land, E should be selected as a comparative standard site. However, it is unlawful to select the reference land of this case, which has a big difference in surrounding environments, other natural and social conditions, or on the surface of roads, as a comparative standard site for the instant land. 2) Even if there was no error in the selection of a domestic standard site, the shape of the reference land of this case is long as it