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(영문) 부산지방법원 2020.09.03 2020구합21549
학교용지부담금 부과처분 취소의 소
Text

On January 2, 2020, the Defendant revoked the imposition of charges for school sites of KRW 1,648,064,200 against the Plaintiff.

Reasons

1. Details of the disposition;

A. On September 14, 2006, the Plaintiff obtained authorization from the Defendant for the establishment of redevelopment cooperatives to implement housing redevelopment projects (hereinafter “instant project”) within the Busan Seo-gu District B (hereinafter “instant project zone”).

B. On January 23, 2009, the Plaintiff obtained the first authorization for the implementation of the instant project from the Defendant, and obtained the authorization for the implementation of the project on June 20, 2014, for the construction of a total of 998 households (lease 50 households) within the instant project zone, and obtained the approval for the general sale of the nine units of the building C on September 25, 2019.

C. On January 22, 2020, the Defendant issued a disposition imposing charges of KRW 1,648,064,200 (hereinafter “charges”) on the Plaintiff according to the following calculation method (hereinafter “instant disposition”).

- The average sale price by household: 418,715,566 won (the total sale price by general unit / the total sale price by household / the total sale price by general unit / 3,349,724 won: 3,349,724 won (the average sale price by household x 8/1,000): 492 households (the number of new households (98), - the number of new households (602) - the total amount of charges by 492 households (96): - The total amount of charges by 1,648,064,200 won (the amount of charges for school site by household / the household subject to imposition / the basis) / the fact that there is no dispute over the imposition of charges for school site by household / the household subject to imposition

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) Act on Special Cases Concerning the Securing, etc. of School Sites (hereinafter “School Site Act”).

A) Under Article 5-2(1) and (2)1, the charges to be imposed on a reconstruction project cooperative shall be calculated only on the number of households actually increased after the occurrence of the “number of households arising from redevelopment” excluding the “number of households existing prior to the implementation of the project,” and the “number of existing households prior to the implementation of the project” includes the “number of households of the tenants prior to the implementation of the project,” but the Defendant excluded them, thereby calculating the charges. 2)

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