1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On November 24, 2014, the Plaintiff filed an application for a building permit with the Defendant for the purpose of installing insect breeding farms in Yannam-gun B and C, and the Defendant issued a building permit with the Plaintiff on March 25, 2015, subject to consultation on conversion of mountainous district (hereinafter “instant building permit”).

At the time of the instant building permit, the Defendant imposed KRW 26,864,400 on October 25, 2018 when the Plaintiff was not charged with the expenses for forest replacement resources.

(hereinafter “instant disposition”). On December 3, 2018, the Plaintiff filed an objection against the instant disposition, and the Defendant respondeded to the purport to dismiss the objection on December 5, 2018.

Accordingly, on January 31, 2019, the Plaintiff sought revocation of the instant disposition to the Tax Tribunal. The Tax Tribunal transferred the instant disposition to the Jeonnam-do Administrative Appeals Commission on February 15, 2019, and the Jeonnam-do Administrative Appeals Commission dismissed the said appeal on the ground that the filing period has expired on May 31, 2019. The Plaintiff received the written adjudication on July 3, 2019.

[Ground of recognition] The plaintiff asserted the following facts: Gap's evidence Nos. 1 through 3 (including paper numbers; hereinafter the same shall apply) and the purport of the whole pleadings, after paying all the taxes imposed at the time of the construction permit of this case, the plaintiff constructed the insect breeding house, and sold the land by reflecting the subsequent input costs.

It is unfair to impose expenses incurred in creating forest replacement resources in the situation where several years have elapsed since the construction permit of this case and the owner of the land has been changed, and the defendant did not notify the plaintiff at the time of the disposition of this case.

Therefore, the instant disposition should be revoked.

It shall be as shown in the attached Form of the relevant statutes.

The defendant's assertion on this safety defense falls under the "user fee, fee, or contribution" as stipulated in Article 140 of the Local Autonomy Act, and the expenses for forest replacement resource creation.