(a) Purport of Article 2 of the Addenda of the Restitution of Development Gains Act ( December 30, 1989);

(b) Whether Article 2 (2) of the Addenda of the Enforcement Decree of the same Act ( March 2, 1990) violates Article 2 of the Addenda of the same Act as the mother corporation

A. The provisions of Article 2 of the former Restitution of Development Gains Act (amended by Act No. 4563 of Jun. 11, 1993) (amended by Act No. 4563 of Dec. 30, 1989) shall be interpreted to limit the starting point of the relevant development project to January 1, 1990, which was not completed at the time of the enforcement of the same Act, in order to prevent the imposition of development charges retroactively on the development gains accrued prior to the enforcement date of the same Act, by considering the situation prior to the enforcement date of the same Act, and only considering the following conditions.

B. The provision of Article 2 (2) of the Addenda of the Enforcement Decree of the same Act (amended by Presidential Decree No. 1990. 2) purports that in calculating the land value at the time of the commencement of development projects, one of the criteria for the imposition of development charges, the time of the commencement of development projects, which is the basis thereof, shall not be the time of the commencement of development projects deemed pursuant to Article 2 of the Addenda of the same Act, but the time of the commencement of development projects (the time of the authorization of projects). Accordingly, the calculation of the development charges shall reflect the part excluded pursuant to Article 2 of the Addenda of the same Act in the calculation of the development charges, and shall result in the consideration of the situation before the enforcement date of the same Act.

Article 2 of the former Restitution of Development Gains Act (amended by Act No. 4563 of Jun. 11, 1993) and Article 2 (2) of the Addenda of the Enforcement Decree of the same Act (amended by Act No. 4563 of Mar. 2,

Han Leisure Co., Ltd.

the head of Si/Gun

Seoul High Court Decision 92Gu19820 delivered on February 3, 1993

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

According to Article 2 (Transitional Measures) of the Addenda of the Restitution of Development Gains Act (amended by Act No. 4563 of Jun. 11, 1993), the project subject to the imposition of development charges under Article 5 at the time this Act enters into force shall also be subject to the application of this Act, but in this case, the enforcement date of this Act shall be deemed the starting date of the relevant development project. This provision stipulates that the enforcement date of this Act shall not be deemed the starting date of the relevant development project, and shall not be subject to the imposition of development charges retroactively on the development gains accrued before the enforcement date of the same Act, and shall be construed as the restriction on the starting date of the relevant development project to calculate development charges, considering only the following conditions, in order to take into account the situation prior to the enforcement date of the same Act to prevent the imposition of development charges retroactively on the development gains accrued before

However, Article 2 (2) of the Addenda of the Enforcement Decree of the same Act provides that the land price at the time of commencement of a development project to be governed by this Act pursuant to Article 2 of the Addenda of the same Act shall be the amount calculated by subtracting the increase in normal land prices from the value calculated by the officially announced land price of this Decree until the commencement of the development project. This provision provides that the land price at the time of authorization, etc. of the development project to calculate the above charges under the Presidential Decree No. 13465 on September 13, 191 shall be the amount calculated by subtracting the increase in normal land prices from the land price of March 2, 1990, calculated by the officially announced land price of the same year as of January 1, 1990, which is one of the criteria for imposition of development charges, shall not be considered to be the one at the time of commencement of the development project, which is the basis for calculating the land price at the time of commencement of the development project, and shall not be considered to be the one at the same time before the enforcement date of the same Act.

Therefore, in this case where the plaintiff started the project implementation on July 29, 198 and completed the project on July 16, 191 (the first project) and January 31, 1992 (the second project), Article 2 (2) of the Addenda of the Enforcement Decree of the same Act shall not be applied to the calculation of the land price for the development project of this case. In calculating the land price for the development project of this case, the supplementary provision of the above Enforcement Decree shall not be applied to the calculation of the land price for the development project of this case, and it shall be reasonable to regard January 1, 1990, the enforcement date of the same Act as the development commencement date as the development commencement date under Article 2 of the Addenda of the same Act, and the defendant's disposition to impose the development charges of this case shall be deemed unlawful, and it shall not be deemed that there is an error of law by misunderstanding the legal principles on the development gains or the development gains under the Addenda of the above Enforcement Decree.

Therefore, there is no reason to discuss.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Chief Justice Yoon Jong-chul (Presiding Justice) (Presiding Justice) Kim Jong-won (Presiding Justice) Park Jong-ho, Kim Jong-ho, Kim Jong-ho, Park Jong-ho, Park Jong-ho, Park Jong-ho, Park Jong-ho, Park Jong-ho, Park Jong-ho