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(영문) 서울행정법원 2017.04.14 2016구합68526
기타부담금부과처분취소
Text

1. On February 24, 2015, the Defendant confirmed that the disposition imposing KRW 145,310,400, which the Plaintiff imposed on February 24, 2015, is null and void.

2.

Reasons

1. Details of the disposition;

A. The Plaintiff was a cooperative established on July 27, 2007 in order to implement a housing redevelopment improvement project with a lot of 17,965 square meters per 539-1 square meters in Seongbuk-dong, Seongbuk-gu, Seoul (hereinafter “instant rearrangement zone”) as a rearrangement zone (hereinafter “instant rearrangement zone”), and was granted authorization to implement the project on April 23, 2008 from the Defendant, and authorization to revise the management and disposal plan on July 2015.

The number of existing residential households indicated in the revision of the above management and disposal plan is 305 households (75 households in house and 230 households in house), and the number of supply households after implementation is 349 households (141 households in land owners, 3 households in withholding facilities, 145 households in general, and 60 households in rental housing according to the supply plan).

B. On February 24, 2015, the Defendant imposed a school site charge of KRW 145,310,40 on the Plaintiff on the ground that “as a result of the Plaintiff’s implementation of redevelopment improvement project, the term “households” in the instant rearrangement zone shall be unified into “households” used in Article 5(1)5 of the Act on Special Cases Concerning the Securing, etc. of School Sites, instead of the term “households” of 44 or less households in the instant rearrangement zone. (349 households in supplying households after enforcement - existing residential households) increase.”

(hereinafter “Disposition in this case”). 【No dispute exists, Gap’s evidence Nos. 1 through 4, Eul’s evidence Nos. 1 and 2, the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. 1) The Plaintiff’s assertion 1) The former Act on Special Cases Concerning the Securing, etc. of School Sites (amended by Act No. 13805, Jan. 19, 2016; hereinafter “School Sites Act”).

Article 5(1)2 and 5 of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents shall not impose and collect school site charges.

According to the above provision, 60 households out of the new supply households are not subject to charges for school sites pursuant to Article 5(1)2 of the School Sites Act, but the remaining new supply households.

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