[1] The calculation method of individual land price in a case where multiple parcels of land are collectively indivisible for use

[2] Whether the calculation of individual land price is lawful, which does not comply with the method of applying the price adjustment rate based on the comparison table to the officially announced price of the reference land (negative)

[1] According to Articles 9 and 10 of the former Public Notice of Values and Appraisal of Lands, etc. Act (amended by Act No. 5108 of Dec. 29, 195), and Article 7 of the Guidelines for the Joint Investigation of Land Price, etc., the individual land price is basically a comparative and valuation of the objective utility values according to the characteristics of the land, such as the utilization status of the land in question, based on the officially announced land value of the reference land. Thus, in a case where several parcels of land are in an indivisible relationship for the purpose of use, such as the utilization status of the land in question, if a group of land is used as a site for a gas station, it is reasonable to consider the whole parcel of land as one parcel and assess the whole price at a single price. Thus, even if the entire parcel of land is assessed at a single price as a whole, the single price shall be applied to each parcel of land. Thus, the method for calculating the individual land price shall not be deemed to violate the provisions of Article 10 of the same Act.

[2] According to Article 10 of the former Public Notice of Values and Appraisal of Lands, etc. (amended by Act No. 5108 of Dec. 29, 195) and Article 7 of the joint investigation guidelines for individual land prices, the individual land prices shall be determined by using the land price ratification table, and then multiplying the adjustment rate due to the difference between the standard land price and the characteristics of the pertinent land by the officially announced land price of the reference land (calculated price). However, if deemed necessary under Article 8 of the same guideline, the price calculated by the above method may be adjusted to increase or decrease, and there is no provision allowing the determination of individual land price by any other method. Thus, the determination of individual land prices which are not in compliance with the method of applying the price adjustment rate according to the officially announced land price comparison table is against the calculation method of individual land prices

[1] Articles 9 and 10 of the former Public Notice of Values and Appraisal of Lands, etc. Act (amended by Act No. 5108 of Dec. 29, 1995) / [2] Articles 9 and 10 of the former Public Notice of Values and Appraisal of Lands, etc. Act (amended by Act No. 5108 of Dec. 29, 195)

[1] Supreme Court Decision 96Nu18298 delivered on October 24, 1997 (Gong1997Ha, 3655) / [2] Supreme Court Decision 97Nu1051 delivered on July 10, 1998 (Gong1998Ha, 2126)

Young-jin Construction Co., Ltd. (Attorney Bae-won, Counsel for defendant-appellant)

Head of Daegu Metropolitan City Month;

Daegu High Court Decision 96Gu977 delivered on January 17, 1997

The judgment below is reversed, and the case is remanded to Daegu High Court.

The grounds of appeal are examined.

1. According to Articles 9 and 10 of the Public Notice of Values and Appraisal of Lands, etc. Act (amended by Act No. 5108 of Dec. 29, 195; hereinafter “the Act”), and Article 7 of the Guidelines for Joint Investigation of Individual Land Prices (hereinafter “Guideline”), the individual land price is basically a comparative and valuation of objective utility values according to the characteristics of the land, such as the utilization status of the land to be used on the basis of the officially announced land price of the standard land. Thus, in a case where three parcels of land in this case are used as a site for a gas station and are in an indivisible relationship for the purpose of using a lot of land, barring any special circumstance, it is reasonable to consider the whole parcel of land as one parcel and investigate the characteristics of the land as a single parcel, and evaluate the whole at a single price (see Supreme Court Decision 96Nu18298, Oct. 24, 1997); and as such, even if the price of each parcel of land in this case is assessed at a single price for a single parcel of land, the price shall not be determined by applying the individual piece of land price.

The court below's decision to the same purport is correct, and there is no error in the misapprehension of legal principles as to the calculation method of individual land price.

2. According to the reasoning of the judgment below and the records, the non-party central appraisal corporation which was requested by the defendant to conduct a precise appraisal of each of the lands of this case upon the plaintiff's request for a reinvestigation of the original individual land price determination as to each of the lands of this case, determined the price adjustment rate by comparing the characteristics of each of the lands of this case with the land of this case according to the land price ratification table provided by the Minister of Construction and Transportation, and not by multiplying the price adjustment rate by the officially announced land price of the comparative standard, but by the appraisal method according to the land appraisal method as stipulated in Article 17 of the Regulation on Appraisal and Assessment. The court below determined that the defendant's determination of the individual land price of this case based on the above precise appraisal of the above appraisal corporation is legitimate in accordance with the standards

However, according to Article 10 of the Act and Article 7 of the Guidelines, the individual land price shall be calculated by multiplying the adjustment rate due to the difference between the standard land price and the characteristics of the land by the method of using the standard land price ratification table and then multiplying it by the officially announced land price of the standard land (calculated land price). However, if it is deemed necessary pursuant to Article 8 of the Guidelines, etc. of the Guidelines, the land price calculated by the above method can be increased or decreased, and there is no provision that permits the determination of individual land price by any other method. Thus, the determination of individual land price not in compliance with the method of price adjustment according to the comparison table of the officially announced land price of the standard land is illegal as it is in violation of the calculation method of individual land price under the Act and the Guidelines (see Supreme Court Decision 97Nu1051, Jul. 10, 198). Therefore, the court below's determination that the above determination is legitimate is not erroneous in the misapprehension of legal principles as to the calculation method of individual land price of this case.

3. Therefore, without examining the remaining grounds of appeal by the Plaintiff, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Yong-hun (Presiding Justice)