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.

1. The reasons why the court of first instance should explain are as follows: (a) except for the addition of the judgment on the argument that the plaintiff emphasizes in particular in this court, or re-exploited, the reasons why the court of first instance should accept it pursuant to Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Judgment on the plaintiff's assertion

A. The Plaintiff’s assertion 1) The Plaintiff’s assertion that the gratuitous concession of the Korea Industrial Complex Corporation ought to be deemed as the donation to the State is in accordance with the Industrial Cluster Development and Factory Establishment Act, and its nature is the same as the donation. Therefore, it should be deemed as included in the “donation to the State or a local government” under Article 13 subparag. 1 of the Seoul Metropolitan Area Readjustment Planning Act. 2) The Plaintiff, in violation of the principle of proportionality and the principle of equality, provided the Korea Industrial Complex Corporation with free supply for use of the instant facilities for public interest purposes, and thus, most of the responsibility for constructing population-concentrating

In this situation, the public interest that can be achieved by the imposition of the overpopulation charge of this case is very weak, while the disadvantage that the plaintiff received is too serious, so the disposition of this case can be deemed to violate the principle of proportionality.

Furthermore, the instant disposition is a discrimination against a public institution, such as the Korea Industrial Complex Corporation, and a person who has made a gratuitous concession to the State, inasmuch as there is no reasonable ground between the person who made a gratuitous concession to the State and the person who made a donation to

B. (1) Determination 1) Determination on the assertion that a gratuitous concession to the Korea Industrial Complex Corporation ought to be deemed as a donation to the State (A) the requirement for imposition or exemption in respect of the interpretation of the Act on Taxes or Charges

In the absence of special circumstances, it is interpreted in accordance with the law, and it is extended and interpreted without reasonable grounds.