1. On September 19, 2017, the Defendant imposed KRW 7,379,00 on the Plaintiff for a non-performance penalty of KRW 27,101,00.

1. Details of the disposition;

A. The Plaintiff is the owner of a reinforced concrete structure of 439.24m2 in the total floor area located in Seongbuk-gu, Seongbuk-gu, Sungnam-gu, Seoul, and a 4-story detached house (hereinafter “instant house”).

B. While the Plaintiff did not obtain a building permit under the Building Act in 2012, the Plaintiff was a large-scale repair that changes the structure of the 2nd floor from 2 to 4 households, and from 1 household to 2 households (hereinafter “instant large-scale repair”).

C. Around 2012, the Defendant issued a corrective order to the Plaintiff pursuant to the relevant provisions of the Building Act, but did not correct illegal matters. On September 19, 2017, the Defendant issued a disposition imposing a charge for compelling compliance amounting to KRW 27,101,00 for compelling compliance (standard market price x 617,000 x 439.24 x 0.1,000 x 0 m24 x 0.1,000 m24 x 0 m24 x 0.

(hereinafter referred to as "the disposition of this case") d.

The details of the building on the entire certificate of the matters to be registered regarding the instant house are indicated as a reinforced concrete structure sloping roof, a detached house with four floors of reinforced concrete structure, and the current status of the building in the general building ledger shall be indicated as a multi-family house with two floors (two households), a multi-family house with three floors (one household), and a multi-family house with four floors (

[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1 and 2 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. The parties' assertion

A. Under the Building Act, the statutory standard price, which serves as the basis for calculating enforcement fines against the Plaintiff’s large-scale repair of the instant case, includes not only the act of changing the specific purpose of use but also the act of using buildings whose purpose of use is changed under the Building Act, Article 80(1)2 of the Local Tax Act, Article 4(2) of the Local Tax Act, and Article 4(1)1 and 2017 Enforcement Decree of the Local Tax Act.

Therefore, a building which has not completed a legitimate change of use is restored to its original state.