쟁점토지를 묘토로 보아 상속재산가액에서 제외할 수 있는지 여부(경정)

1. 원처분개요청구인들은 1993.5.9 망(亡) 청구외 OOO으로부터 아래 쟁점토지 등(대지, 전, 답 등) 부동산 31건을 상속받고 무신고한 사실이 있는 바,쟁점토지 명세<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="40" valign="middle" width="74"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 구분 </span> </p> </td> <td height="40" valign="middle" width="221"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소재지 </span> </p> </td> <td height="40" valign="middle" width="202"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 가액(㎡당 가액×면적, 천원) </span> </p> </td> <td height="40" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 지목 </span> </p> </td> <td height="40" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 면적(㎡) </span> </p> </td> <td height="40" valign="middle" width="78"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 청구주장 </span> </p> </td> </tr> <tr> <td height="66" rowspan="2" valign="middle" width="74"> <p> <span> 쟁점①토지 </span> </p> </td> <td height="36" valign="middle" width="221"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 경남 OO시 O동 OOOOO </span> </p> </td> <td height="36" valign="middle" width="202"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51천원×면적, 55,794 </span> </p> </td> <td height="36" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="36" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,094 </span> </p> </td> <td height="98" rowspan="3" valign="middle" width="78"> <p> <span> ·묘토 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="221"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ” OOOOO </span> </p> </td> <td height="30" valign="middle" width="202"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59천원×면적, 95,757 </span> </p> </td> <td height="30" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ” </span> </p> </td> <td height="30" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,623 </span> </p> </td> </tr> <tr> <td height="32" valign="middle" width="74"> <p> <span> 쟁점②토지 </span> </p> </td> <td height="32" valign="middle" width="221"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ” OOOOO </span> </p> </td> <td height="32" valign="middle" width="202"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51천원×면적, 110,823 </span> </p> </td> <td height="32" valign="middle" width="40"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ” </span> </p> </td> <td height="32" valign="middle" width="59"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,173 </span> </p> </td> </tr></table>처분청은 청구인들이 상속세를 신고하지 아니한 사실에 대하여 1999.1.2 상속받은 부동산 31건의 기준시가를 적용하여 아래와 같이 상속재산가액을 확정하고 1993년 귀속분 상속세 360,611,340원을 결정·고지하였다.(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="46" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 상속재산가액 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (A) </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 장례비 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부채 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 기초 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 인적공제등 </span> </p> </td> <td height="46" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 총 공제액 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (B) </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 과세표준 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (A-B) </span> </p> </td> </tr> <tr> <td height="46" valign="middle" width="110"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,512,378,900 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,000,000 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18,360,000 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 60,000,000 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 651,000,000 </span> </p> </td> <td height="46" valign="middle" width="91"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 731,360,000 </span> </p> </td> <td height="46" valign="middle" width="94"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 781,018,900 </span> </p> </td> </tr></table>청구인은 이에 불복하여 1999.3.29 심사청구를 거쳐 1999.10.8 심판청구를 제기하였다.

2. 청구주장 및 국세청장 의견가. 청구인 주장(1) 쟁점①토지의 폐쇄등기부등본과 구 토지대장을 보면 1929.5.10 청구외 OOO(상속인의 조부)이 소유하였다가 1937.5.18 청구외 OOO(OOO의 동생)에게 소유권이 이전되었으며, 1939.1.24 청구외 OOO(청구인의 증조모)에게 소유권이 이전되었다가 1972.4.12 피상속인에게 소유권이 이전되었음을 알 수 있다.청구인들의 조부(OOO)는 청구인들의 증조부(OOO)의 만류에도 불구하고 1937년도에 만주로 출국하자 당시 청구인들의 증조부를 모시던 청구인들의 종조부(OOO)에게 쟁점①토지의 소유권을 이전하여 주었고, 동 종조부가 결혼하여 분가하자 청구인들의 증조모(OOO-OOO의 처)에게 소유권을 이전하였으며, 1942.10.6 동 증조모가 사망하자 30년이 지난 1972.4.6 피상속인(OOO)에게 소유권을 이전하였다.청구인의 증조부(OOO)는 생전시에 쟁점①토지를 묘토로 확정하고 조상을 봉제사할 수 있는 자손에게 상속하기 위하여 위의 사실에서 보듯이 소유권을 이전하였는데 최종에는 1972.4.12 집안의 장손인 피상속인에게 묘토로서 상속되었으며, 이 건과 관련 상속인 중 장손인 OOO가 상속받아 현재까지 농사를 지어 묘제용 자원으로 사용하고 있는데도 피상속인이 1972.4.12 등기부상 매매를 원인으로 소유권을 취득하였다는 이유로 묘토임을 부인한 이 건 처분은 부당하다.

(2) 또한, 청구인(상속인)들의 삼촌이면서 피상속인의 동생인 청구외 OOO은 1939.4.15일생으로 27세경 자손도 없이 1965.9.12 사망하였는 바, 청구인(상속인)들의 조부(OOO)가 1983.1.4 사망시까지, 그 후부터 1993.5.9까지는 피상속인이 청구외 OOO의 제사를 지냈으며 피상속인 사망 후부터는 청구인들 중 OOO이 제사를 지내고 있다. 따라서 OOO이 삼촌인 청구외 OOO의 제사를 주재하는 묘토로서 쟁점②토지를 상속받았으므로 묘토로 인정하여 상속재산가액에서 제외하여야 한다.

나. 국세청장 의견(1) 쟁점①토지를 호주상속인인 OOO가 상속하여 묘토로 사용하고 있다는 주장이나 피상속인과 상속인인 청구인이 쟁점①토지를 경작하여 산출한 농산물을 피상속인의 선조에 대한 시제용 또는 제사용으로 공하였다고 볼 만한 객관적인 증빙이 없고쟁점①토지의 등기부등본을 보면 피상속인이 72.4.12 매매에 의하여 취득한 사실로 볼 때 쟁점①토지를 상속세과세가액에 산입하지 아니하는 묘토인 농지로 보기는 어렵다고 판단된다.

(2) 쟁점②토지는 피상속인의 동생 청구외 OOO의 제수용 자원을 조달할 목적에 사용하기 위하여 OOO의 제사를 주재하는 OOO이 상속하였으므로 분묘에 속한 묘토로 보아 상속세과세가액에 불산입하여야 한다는 주장이나“분묘”라 함은 피상속인이 제사를 주재하고 있던 선조의 것을 말하는 것(재삼46014-2429, 97.10.14)이므로 피상속인 동생의 제사를 위한 쟁점②토지는 묘토로 볼 수 없다 할 것이다.

3. 심리 및 판단가. 쟁점쟁점토지를 묘토로 보아 상속재산가액에서 제외할 수 있는지 여부나. 관련 법령(1)상속세법 제8조2【상속세과세가액불산입】 제2항에서 「다음 각 호에 게기하는 재산의 가액은 상속세과세가액에 산입하지 아니한다.」라고 규정하면서 그 제2호에서 「민법 제1008조의 3에 규정하는 재산」이라고 규정하고 있고(2)민법 제1008조의 3【분묘등의 승계】에서 「분묘에 속한 1정보 이내의 금양임야와 600평 이내의 묘토인 농지, 족보와 제구의 소유권은 제사를 주재하는 자가 이를 승계한다.」라고 규정하고 있으며(3) 통칙35-2…8-2【금양임야 및 위토의 범위】에서 「법 제8조의2 제2항 제2호의 규정에 의하여 상속세과세가액에 불산입하는민법 제1008조의 3에 규정하는 재산의 범위는 다음 각 호와 같다.

1. 분묘에 속한 1정보 이내의 금양임야는 분묘를 기준으로 하여 분묘의 수에 따라 계산하지 아니하고 제사를 주재하는 자를 기준으로 하여 1정보 이내로 한정한다.

2. 분묘에 속한 600평 이내의 묘토인 농지는 사실상 제사용 자원인 위토로서 제사를 주재하는 자를 기준으로 하여 600평 이내로 한정한다.」라고 규정하고 있다.

다. 사실 및 판단< 쟁점①토지에 대하여 >(1) 제적등본·호적등본 및 등기부등본에 의한 청구인들의 선대의 쟁점①토지의 소유권이전을 보면 1929.5.10 매매를 원인으로 청구외 OOO으로부터 청구외 OOO(청구인들의 조부)으로, 1937.5.18 매매를 원인으로 청구외 OOO(청구인들의 작은 할아버지)로, 1939.1.24 매매를 원인으로 청구외 OOO(청구인들의 증조모)으로, 1972.4.12 피상속인에게 매매를 원인으로 소유권이 이전되었다가 1993.5.9 청구인 중 장남인 OOO가 상속받은 사실이 확인되고,상속받은 다른토지(같은 곳 OOOOO, 답, 5,153㎡)는 청구외 OOO이 보존등기하였다가 창씨개명한 청구외 OOO(청구인들의 증조부)에게 매매를 원인으로 1934.6.12 소유권이 이전되었다가 1936.4.14 매매를 원인으로 청구외 OOO(청구인 등의 조부)에게 소유권이 이전되었고 1972.4.12 청구외 OOO(피상속인)에게 매매를 원인으로 이전되었으며 1974.9.19 국가에 수용되었다.

(2) 청구인들이 상속받은 부동산등의 명세는 아래와 같고 처분청은 상속재산 중 금양임야를 인정하여 상속재산가액에서 제외하였음을 알 수 있다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="44" valign="middle" width="120"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소재지 </span> </p> </td> <td height="44" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 지목 </span> </p> </td> <td height="44" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 면적 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (㎡) </span> </p> </td> <td height="44" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 단가 </span> </p> </td> <td height="44" valign="middle" width="48"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 비고 </span> </p> </td> <td height="44" valign="middle" width="8"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="44" valign="middle" width="120"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소재지 </span> </p> </td> <td height="44" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 지목 </span> </p> </td> <td height="44" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 면적 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (㎡) </span> </p> </td> <td height="44" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 단가 </span> </p> </td> <td height="44" valign="middle" width="48"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 비고 </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> OO O OOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 대지 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 205 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 119,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> OO O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,623 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 59,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” OO OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 대지 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 36 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,700,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> ” </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,094 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 도로 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 190 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 264 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 60,500 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 묘지 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 188 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,445 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 29,700 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 도로 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 20 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 도로 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 33 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 도로 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 17 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 국유지 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 36 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 국유지 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,856 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” OO OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 대지 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 92.6 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,800,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 국유지 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 360 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” OO OO OOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,205 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> 타인소유 </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 496 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 60,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” OO OO OOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,613 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> 타인소유 </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,533 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 509 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 17,800 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 묘지 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 767 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” OO OOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 410 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,098 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,400 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13,414 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,780 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> 금양임야 </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 156.8 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 119,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> 타인소유 </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,212 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,900 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> 금양임야 </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 116 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,153 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 67,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,262 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 82,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="120"> <p> <span> ” O OOOOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,173 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 51,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="120"> <p> <span> ” O OOO </span> </p> </td> <td height="28" valign="middle" width="45"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 대지 </span> </p> </td> <td height="28" valign="middle" width="41"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 800 </span> </p> </td> <td height="28" valign="middle" width="52"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 117,000 </span> </p> </td> <td height="28" valign="middle" width="48"> <p> <span> </span> </p> </td> <td height="28" valign="middle" width="8"> <p> <span> </span> </p> </td> <td colspan="5" height="28" valign="middle" width="321"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 상속재산가액 합계 : 1,512,378,900원 </span> </p> </td> </tr></table>(3) 청구인의 주민등록표를 보면 1984.12.22 현거주지(OO시 OO동 OOOOO)에서 거주하였다가 1990.6.12 부산직할시 동래구 OO동으로 거주지를 이전하였고, 쟁점①토지를 상속받기 전인 1992.2.22 다시 현 거주지로 이전하여 현재까지 거주한 사실이 있다.

(4) 쟁점①토지의 지목이 등기부, 토지대장 등에 답으로 등재되어 있고, 청구인이 쟁점①토지를 현재까지도 경작하고 있다고 주장하면서 OO농업협동조합장 OOO가 1999.12.7 확인한 조합원증명서(망 OOO과 청구인 명의)를 제시하였고, 피상속인은 OO공업(주) OO대리점에 농업기계구매신청서를 통하여 1992.3월 트랙터(13,546,000원), 콤바인(8,500,000원), 이앙기(1,680,000원)를 신청하였으며,OO읍의 분임양곡관리관 검수공무원 3인의 서명이 있는 추곡수매증을 보면 청구인은 1996.11.26 벼 80포대(포/40Kg), 1998.11.30 벼 100포대, 1999.12.2 115포대를 출하한 사실이 있음을 확인하였고, 청구인 모친인 청구외 OOO의 농지원부(최초작성일자 : 1991.4.30)를 보면 쟁점①토지가 등재되어 있으며, 청구인의 농지원부(최초작성일자 : 1999.10.6)를 보면 쟁점①토지가 등재되어 있다.

(5) 쟁점①토지의 도시계획확인원을 보면 도시계획이 수립되어 있지 아니하였고, 처분청이 상속재산 중 금양임야로 인정하여 상속세 과세표준에서 제외한 토지(OO시 O동 O OOOOO, 같은곳 OOOOO)에는 청구외 OOO, 동 OOO등의 분묘가 소재하고 있다.

(6) 청구인의 숙부인 청구외 OOO, 동 OOO, 동 OOO과 고모 동 OOO 및 쟁점①토지 소재지 리장인 청구외 OOO은 쟁점①토지가 묘토로서 농사를 지어 제수용으로 사용하고 있다고 사실 확인서를 제출하였다.위 사실 등을 종합하면 쟁점①토지가 청구인 선대의 분묘가 있는 금양임야에 인접하여 있으며, 피상속인이 쟁점①토지를 취득한 당시와 상속개시 당시의 현황이 농지로서 현재에도 도시계획이 미수립되어 농지 이외에 다른 용도로 사용하기 곤란하다고 인정되고, 청구인 OOO는 상속개시 당시부터 현재까지 쟁점①토지 소재지에서 영농에 종사하고 있음이 농지원부, 조합원증명서, 농업기계구매신청서등으로 확인되며, 청구인들의 숙부들과 고모 및 청구인 OOO 인근에 거주하는 이장 청구외 OOO은 쟁점①토지가 묘토로서 제수용으로 사용되고 있다고 확인하고 있어 쟁점①토지는 묘토로 이용되고 있다고 보는 것이 상당한 것으로 판단된다.처분청은 청구인들이 상속받은 선대의 분묘가 있는 임야에 대하여 금양임야로 인정하고 상속재산가액에서 제외하였으나, 이 건 상속세를 부과할 당시(1999.1.2) 쟁점①토지의 소유권이 장남인 청구인(OOO)에게 이전되지 아니하였음을 이유로 묘토에서 제외하였다고 하나, 1999.3.6 협의상속을 원인으로 장남인 청구인(OOO)이 쟁점①토지를 상속받은 사실이 확인되고 있어 위에서 본 처분청이 제시한 이유로 묘토를 부인하는 것은 부당하다.< 쟁점②토지에 대하여 >제적등본·호적등본 및 등기부등본에 의하면 쟁점②토지 소유권은 피상속인에게서 청구인 중 피상속인의 차남인 OOO에게 소유권이 이전되었고, 청구인 OOO은 1965.9.12 사망한 청구외 OOO(OOO의 작은 아버지)의 제사등을 모시기 위한 제수용품 조달을 조건으로 쟁점②토지를 상속받았으므로 분묘에 속한 묘토로 보아 상속재산가액에서 제외하여야 한다고 주장하나,“분묘”라 함은 피상속인이 제사를 주재하고 있던 선조의 것을 말하는 것이므로 설령 피상속인의 동생(OOO)의 제사를 위하여 청구인 OOO이 쟁점②토지를 상속받았다 하더라도 쟁점②토지는 피상속인의 선대에 대한 제사에 공하여 진다는 주장이 아니므로 처분청이 묘토임을 부인하고 과세한 처분은 달리 잘못이 없다고 판단된다.

라. 결론따라서 이 건 심판청구는 청구인의 주장이 일부 이유 있다고 인정되므로국세기본법 제81조및 제65조 제1항 제2호 및 제3호의 규정에 의하여 주문과 같이 결정한다.

1. 금정세무서장이 1999.1.2 결정고지한 1993년 귀속 상속세360,611,340원의 과세처분은 경상남도 OO시 O동OOOOO 답 1,623㎡와 경상남도 OO시 O동 OOOOO답 1,094㎡ 중 360.48㎡를 상속재산가액에서 제외하여 그 과세표준과 세액을 경정한다.

2. 나머지 청구는 이를 기각한다.

「상속세및증여세법」 제8조의2 【상속세과세가액 불산입】