1. The Defendant’s disposition of imposition of KRW 6,314,570 against the Plaintiffs on November 24, 2017 is revoked.

2...

1. Details of the disposition;

A. On June 12, 2015, the 489 square meters in the Dong-gu, Gwangju metropolitan area for the cadastral resurvey was designated as the cadastral resurvey project district under the Special Act on the Cadastral Resurvey (hereinafter “cadastral resurvey Act”), and the boundary of the land was determined through a cadastral survey and the area on the cadastral record increased to 631.3 square meters.

(hereinafter referred to as the “instant land”) b. Gwangju Dong-gu C, Gwangju-gu, 631.3 square meters after completion of the cadastral resurvey.

The above cadastral resurvey project was completed on August 10, 2017, and accordingly, the land cadastre of this case was newly prepared, and the defendant imposed and notified the adjustment amount following the increase in the area of the cadastral resurvey project to D, who is the co-owner of the land of this case, on September 5, 2017.

C. Meanwhile, on the other hand, on December 30, 2016, the procedure for compulsory auction (Gwanju District Court E) was initiated with respect to D’s 1/4 shares among the instant land, and the appraisal according to the current status before the cadastral resurvey was conducted on January 18, 2017 at the auction procedure, and the Plaintiffs received a successful bid for the said shares of D on September 6, 2017, which was after the completion of the cadastral resurvey.

The Plaintiffs paid in full the sale price on October 10, 2017, and completed the registration of ownership transfer on October 17, 2017 with respect to each of the instant land 1/8 shares.

E. On November 24, 2017, the Defendant imposed KRW 6,314,570 on the Plaintiffs each of the instant disposition (hereinafter “instant disposition”) on the grounds that the Plaintiffs succeeded to D’ obligation to pay the adjusted payment as a successor to the instant land.

F. The Plaintiffs appealed and filed an administrative appeal, but was dismissed on February 22, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 6, Eul evidence 3 (including provisional number), 4, 6, 7, 12 through 15, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. Article 21(7) of the former Cadastral Resurvey Act (amended by Act No. 14800, Apr. 18, 2017; hereinafter “former Cadastral Resurvey Act”) of the Plaintiffs’ assertion is previous.