도시개발사업시행자에 의하여 도시개발사업에 공여된 공공시설·기반시설용 토지로서 기부채납될 예정인 토지는 분리과세대상임(경정)

1. 처분개요 가. 청구법인은 2006년도 및 2007년도 종합부동산세 과세기준일(6.1) 현재 청구법인이 소유하고 있는 토지 및 주택에 대하여 이를 주택분과세대상과 종합합산 및 별도합산과세대상으로 각각 구분하여 산출한 종합부동산세와 농어촌특별세를 신고납부 하였다. < 종합부동산세 신고·납부 내역 > <table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="3" height="22" valign="middle" width="287"> <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> 과세년도 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 2006년도 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 2007년도 </span> </p> </td> </tr> <tr> <td height="146" rowspan="6" 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> 과세 </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> 대상 </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> 구분 </span> </p> </td> <td height="45" rowspan="2" valign="middle" width="125"> <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> 주? 택 </span> </p> </td> <td height="22" valign="middle" width="99"> <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> 물 건 수 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 31 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 26 </span> </p> </td> </tr> <tr> <td height="22" valign="middle" width="99"> <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> </td> <td height="22" valign="middle" width="172"> <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> 3,303,349,509 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 5,487,686,906 </span> </p> </td> </tr> <tr> <td height="56" rowspan="2" valign="middle" width="125"> <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> 종합합산토지 </span> </p> </td> <td height="33" valign="middle" width="99"> <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> 물 건 수 </span> </p> </td> <td height="33" valign="middle" width="172"> <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> 458 </span> </p> </td> <td height="33" valign="middle" width="172"> <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> 940 </span> </p> </td> </tr> <tr> <td height="22" valign="middle" width="99"> <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> </td> <td height="22" valign="middle" width="172"> <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> 152,508,115,060 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 167,575,851,990 </span> </p> </td> </tr> <tr> <td height="45" rowspan="2" valign="middle" width="125"> <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> 별도합산토지 </span> </p> </td> <td height="22" valign="middle" width="99"> <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> 물 건 수 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 398 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 512 </span> </p> </td> </tr> <tr> <td height="22" valign="middle" width="99"> <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> </td> <td height="22" valign="middle" width="172"> <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> 109,232,986,610 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 57,372,719,600 </span> </p> </td> </tr> <tr> <td height="67" rowspan="3" 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> 세액 </span> </p> </td> <td colspan="2" height="22" valign="middle" width="223"> <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> 종합부동산세 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 4,021,807,639 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 4,794,473,079 </span> </p> </td> </tr> <tr> <td colspan="2" height="22" valign="middle" width="223"> <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> 농어촌특별세 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 804,361,527 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 958,894,615 </span> </p> </td> </tr> <tr> <td colspan="2" height="22" valign="middle" width="223"> <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> 계 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 4,826,169,166 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 5,753,367,694 </span> </p> </td> </tr> <tr> <td colspan="3" height="22" valign="middle" width="287"> <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> 신 고 일 자 </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 2006.12.15. </span> </p> </td> <td height="22" valign="middle" width="172"> <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> 2007.12.14. </span> </p> </td> </tr> <tr> <td colspan="3" height="95" valign="middle" width="287"> <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> 납 부 일 자 </span> </p> </td> <td height="95" valign="middle" width="172"> <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> 2007.1.29. </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> 2007.3.15.(분납) </span> </p> </td> <td height="95" valign="middle" width="172"> <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> 2007.12.17. </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> 2008.1.31.(분납) </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> 2008.6.16.(분납) </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> 2008.8.5.(분납) </span> </p> </td> </tr></table>(단위:원) 나.

그 후 청구법인은 2006년도 종합부동산세를 신고·납부 당시 “OOO 도시개발구역”내에 소재하고 있는 토지에 대한 과세구분을 착오하여 신고·납부한 사실을 확인하고 2007년 4월경 처분청에 종합부동산세 경정을 청구하여 아래와 같이 종합부동산세 과세대상 토지에 대한 과세구분을 변경하였다. < 2006년도 종합부동산세 과세구분 변경 내역 > (단위 : ㎡, %) <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="67" rowspan="2" valign="middle" width="92"> <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;'> 구분 </p> </td> <td height="67" rowspan="2" valign="middle" width="95"> <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;'> 소유면적 </p> </td> <td colspan="2" height="33" valign="middle" width="161"> <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;'> 종합합산 </p> </td> <td colspan="2" height="33" valign="middle" width="142"> <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;'> 별도합산 </p> </td> <td colspan="2" height="33" valign="middle" width="146"> <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;'> 분리과세 </p> </td> </tr> <tr> <td height="33" valign="middle" width="95"> <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;'> 면적 </p> </td> <td height="33" valign="middle" width="66"> <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;'> 비율 </p> </td> <td height="33" valign="middle" width="80"> <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;'> 면적 </p> </td> <td height="33" valign="middle" width="62"> <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;'> 비율 </p> </td> <td height="33" 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;'> 면적 </p> </td> <td height="33" valign="middle" width="55"> <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;'> 비율 </p> </td> </tr> <tr> <td height="46" valign="middle" width="92"> <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;'> 당초신고 </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;'> (2006.12) </p> </td> <td height="46" valign="middle" width="95"> <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;'> 392,521.43 </p> </td> <td height="46" valign="middle" width="95"> <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;'> 302,417.52 </p> </td> <td height="46" valign="middle" width="66"> <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;'> 77.04 </p> </td> <td height="46" valign="middle" width="80"> <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;'> 90,103.91 </p> </td> <td height="46" valign="middle" width="62"> <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;'> 22.96 </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;'> - </p> </td> <td height="46" valign="middle" width="55"> <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;'> - </p> </td> </tr> <tr> <td height="46" valign="middle" width="92"> <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;'> 경정청구 </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;'> (2007.4) </p> </td> <td height="46" valign="middle" width="95"> <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;'> 395,787.03 </p> </td> <td height="46" valign="middle" width="95"> <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;'> 178,877.92 </p> </td> <td height="46" valign="middle" width="66"> <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;'> 45.20 </p> </td> <td height="46" valign="middle" width="80"> <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;'> - </p> </td> <td height="46" valign="middle" width="62"> <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;'> - </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;'> 216,909.11 </p> </td> <td height="46" valign="middle" width="55"> <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;'> 54.80 </p> </td> </tr></table>다.

이에 대하여 청구법인은 2006년도 및 2007년도 종합부동산세 과세기준일(6.1.) 현재 OOO 296 일원의 “OOO 도시개발구역”내에 소재하고 있는 토지(2006년 465필지 395,787.43㎡, 2007년 774필지 533,762.8㎡, 이하 “이 건 토지”라 한다) 중 공공시설 또는 기반시설용 토지로서 국가 등에 기부채납될 예정인 교통시설용지, 공원/녹지용지와 학교용지 중 일부토지는 「지방세법 시행령」제132조 제4항 제24호의 규정에 의한 주택건설용지에 해당하여 재산세가 분리과세되는 토지에 해당하므로 이에 대한 종합부동산세 등은 경정되어야 한다고 주장하며 2008.11.10. 처분청에 경정청구를 하였으나, 2008.12.23. 처분청이 청구법인의 경정청구에 대한 거부를 통지함에 따라 2009.3.20. 심판청구를 제기하였다.

<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="215" valign="middle" width="620"> <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>

※ 종합부동산세 과세구분 </span> <span> (신고납부내역) </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>

○ 2006년도 395,787.03㎡ 중 </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> - 종합합산(45.2%) : </span> <span> 상업(3.1%), 준주거(2.8%), 교통시설(15.5%), 공원/녹지(14.9%), </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> 학교(7.4%), 기타용지(1.5%) </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> - 분리과세(54.8%) </span> <span> : 주택건설용지(54.8%) </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>

○ 2007년도 533,762.8㎡ 중 </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> - 종합합산(45.8%) : </span> <span> 상업(3.1%), 준주거(2.7%), 교통시설(15.9%), 공원/녹지(15.1%), </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> 학교(7.5%), 기타용지(1.5%) </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> - 분리과세(54.2%) </span> <span> : 주택건설용지(54.2%) </span> </p> </td> </tr></table>2. 청구법인 주장 및 처분청 의견 가.

청구법인 주장 (1) 「지방세법」 제182조 제1항에서 토지에 대한 재산세 과세대상은 종합합산과세대상, 별도합산과세대상 및 분리과세대상으로 구분한다고 규정하고 있고, 「종합부동산세법」 제11조 에서 토지에 대한 종합부동산세는 국내에 소재하는 토지에 대하여 종합합산과세대상과 별도합산과세대상으로 구분하여 과세한다고 규정하고 있으므로, 재산세의 과세대상토지 중 분리과세대상이 되는 토지는 종합부동산세 과세대상에 해당하지 아니한다 할 것이고, 구「지방세법(2008.1.1. 법률 제8835호로 개정되기 전의 것을 말한다.

이하 같다.)」제182조 제1항 제3호 및 같은 법 시행령 제132조 제4항 제24호에서 「도시개발법」 제11조 의 도시개발사업의 시행자가 그 도시개발사업에 공여하는 주택건설용 토지를 분리과세 대상토지로 규정하고 있는데, 이러한 입법취지는 도시개발사업에 대한 조세지원을 통하여 주거, 상업, 문화, 보건, 복지 등의 기능이 있는 시가지를 조성하는 도시개발사업이 원활하게 수행되도록 하기 위한 것이라고 할 것이다.

(2) 따라서, 도시개발사업 시행자에 의하여 도시개발사업에 공여된 공공시설용 또는 기반시설용 토지로서 기부채납될 예정인 토지는 모두 분리과세하여야 할 상당한 이유가 있는 토지에 해당한다 할 것이므로, 청구법인이 소유하고 있는 이 건 토지 중 교통시설용지, 공원·녹지용지 및 학교용지 등은 구 「지방세법」제182조 제1항 제3호 라목 및 같은 법 시행령 제132조 제4항 제24호에서 정한 도시개발사업의 시행자가 그 도시개발사업에 공여하는 주택건설용 토지에 해당한다고 보는 것이 토지에 대한 재산세 제도의 목적과 그 분리과세제도의 취지 및 조세공평의 원칙에 부합하는 해석이라고 할 것이다.

(3) 최근 조세심판원OOO과 행정안전부에서는 도시개발사업 실시계획이 고시되고 그 사업이 진행중인 경우 도시개발사업시행자가 그 도시개발사업에 공여하는 토지 중 기부채납예정인 공공시설용토지는 재산세 분리과세 대상에 해당하는 것으로 결정하였음에도, 재산세 과세권자인 OOO은 형식적인 문구에만 치우쳐 분리과세 대상의 입법취지를 올바르게 해석하지 못하고 있으므로, 청구법인은 조세심판원의 결정과 행정안전부의 유권해석의 회신의 내용을 재산세 부과권자인 OOO에게 경정을 요청하여 2008년도 재산세에 대한 감액경정처분을 받았는바, 이에 따르면 OOO 도시개발구역내의 “주택용지” 뿐만 아니라, “교통시설용지”, “공원·녹지용지” 및 “초등학교(1)·(3)의 학교용지” 등 국가 등에 기부채납 예정인 공공시설용 토지를 종합합산과세대상이 아닌 분리과세대상으로 하여 재산세 등을 경정하였음을 알 수 있다.

(4) 2006.5.12. OOO에 의하면, OOO 도시개발사업의 2006년 및 2007년의 토지이용계획의 현황은 주택용지(2006년 54.8%, 2007년 54.2%), 상업용지(2006～2007년 3.1%), 준주거용지(2006년 2.8%, 2007년 2.7%), 교통시설용지(2006년 15.5%, 2007년 15.9%), 공원·녹지용지(2006년 14.9%, 2007년 15.1%), 학교용지(2006년 7.4%, 2007년 7.5%), 기타(문화·집회, 주차장, 공공청사 ; 2006～2007년 1.5%)로 계획되어 있는 사실을 알 수 있는바, 처분청은 청구법인이 OOO 도시개발사업구역 내에 소유하고 있는 토지 중 주택용지(2006년 54.8%, 2007년 54.2%)를 제외한 나머지 부분에 대하여 이를 종합부동산세 과세대상토지로 보아 종합부동산세 등을 부과하였지만, 교통시설용지(도로, 보행자전용도로 2006년 15.5%, 2007년 15.9%), 공원·녹지용지(근린공원, 어린이공원, 근린광장, 완충녹지, 경관녹지, 공공공지, 저류지, 보전녹지 ; 2006년 14.9%, 2007년 15.1%) 및 학교용지 중 일부(초등학교 1·2·3, 중학교 4 ; 2006년 4.86%, 2007년 4.85%) 부분(위 교통시설용지, 공원·녹지용지, 학교용지를 합한 2006년 35.26%, 2007년 35.85%에 해당하는 부분을 이하 “쟁점 토지”라 한다)에 해당하는 토지 또한 공공시설 또는 기반시설용 토지로서 국가 등에 기부채납될 예정인 재산세의 분리과세대상에 해당하므로 쟁점 토지는 종합부동산세의 과세대상에서 제외하여야 한다.

(5) 2006.5.12. OOO호와 OOO호에 의하면, OOO 도시개발사업의 2006년 및 2007년의 토지이용계획의 현황은 주택용지(2006년 54.8%, 2007년 54.2%), 상업용지(2006～2007년 3.1%), 준주거용지(2006년 2.8%, 2007년 2.7%), 교통시설용지(2006년 15.5%, 2007년 15.9%), 공원·녹지용지(2006년 14.9%, 2007년 15.1%), 학교용지(2006년 7.4%, 2007년 7.5%), 기타(문화·집회, 주차장, 공공청사 ; 2006～2007년 1.5%)로 계획되어 있는 사실을 알 수 있는바, 처분청은 청구법인이 OOO 도시개발사업구역 내에 소유하고 있는 토지 중 주택용지(2006년 54.8%, 2007년 54.2%)를 제외한 나머지 부분에 대하여 이를 종합부동산세 과세대상토지로 보아 종합부동산세 등을 부과하였지만, 교통시설용지(도로, 보행자전용도로 2006년 15.5%, 2007년 15.9%), 공원·녹지용지(근린공원, 어린이공원, 근린광장, 완충녹지, 경관녹지, 공공공지, 저류지, 보전녹지 ; 2006년 14.9%, 2007년 15.1%) 및 학교용지 중 일부(초등학교 1·2·3, 중학교 4 ; 2006년 4.86%, 2007년 4.85%) 부분(위 교통시설용지, 공원·녹지용지, 학교용지를 합한 2006년 35.26%, 2007년 35.85%에 해당하는 부분을 이하 “쟁점 토지”라 한다)에 해당하는 토지 또한 공공시설 또는 기반시설용 토지로서 국가 등에 기부채납될 예정인 재산세의 분리과세대상에 해당하므로 쟁점 토지는 종합부동산세의 과세대상에서 제외하여야 한다.

<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="3" height="42" rowspan="2" valign="middle" width="274"> <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;'> 구분 </p> </td> <td colspan="2" height="17" valign="middle" width="166"> <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;'> 2006년 </p> </td> <td colspan="2" height="17" valign="middle" width="166"> <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;'> 2007년 </p> </td> </tr> <tr> <td height="25" valign="middle" width="83"> <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;'> 면적(㎡) </p> </td> <td height="25" valign="middle" width="83"> <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;'> 비율(%) </p> </td> <td height="25" valign="middle" width="83"> <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;'> 면적(㎡) </p> </td> <td height="25" valign="middle" width="83"> <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;'> 비율(%) </p> </td> </tr> <tr> <td colspan="3" height="17" valign="middle" width="274"> <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;'> 합계 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 988,224 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 100.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 989,377.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 100.0 </p> </td> </tr> <tr> <td height="121" rowspan="5" valign="middle" width="89"> <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;'> 주택용지 </p> </td> <td colspan="2" height="37" valign="middle" width="185"> <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;'> 소계 </p> </td> <td height="37" valign="middle" width="83"> <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;'> 541,107 </p> </td> <td height="37" valign="middle" width="83"> <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;'> 54.8 </p> </td> <td height="37" valign="middle" width="83"> <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;'> 536,381.0 </p> </td> <td height="37" valign="middle" width="83"> <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;'> 54.2 </p> </td> </tr> <tr> <td height="66" rowspan="3" 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;'> 공동주택용지 </p> </td> <td height="17" valign="middle" width="111"> <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;'> 소계 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 518,621 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 52.5 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 515,194.6 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 52.1 </p> </td> </tr> <tr> <td height="21" valign="middle" width="111"> <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;'> 연립주택용지 </p> </td> <td height="21" valign="middle" width="83"> <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;'> 25,212 </p> </td> <td height="21" valign="middle" width="83"> <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;'> 2.6 </p> </td> <td height="21" valign="middle" width="83"> <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;'> 24,786.0 </p> </td> <td height="21" valign="middle" width="83"> <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;'> 2.5 </p> </td> </tr> <tr> <td height="27" valign="middle" width="111"> <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;'> 아파트용지 </p> </td> <td height="27" valign="middle" width="83"> <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;'> 493,409 </p> </td> <td height="27" valign="middle" width="83"> <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;'> 49.9 </p> </td> <td height="27" valign="middle" width="83"> <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;'> 490,408.6 </p> </td> <td height="27" valign="middle" width="83"> <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;'> 49.6 </p> </td> </tr> <tr> <td colspan="2" height="19" valign="middle" width="185"> <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;'> 단독용지 </p> </td> <td height="19" valign="middle" width="83"> <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;'> 22,486 </p> </td> <td height="19" valign="middle" width="83"> <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;'> 2.3 </p> </td> <td height="19" valign="middle" width="83"> <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;'> 21,186.4 </p> </td> <td height="19" valign="middle" width="83"> <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;'> 2.1 </p> </td> </tr> <tr> <td colspan="3" height="17" valign="middle" width="274"> <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;'> 상업용지 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 30,937 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 3.1 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 31,018.6 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 3.1 </p> </td> </tr> <tr> <td colspan="3" height="17" valign="middle" width="274"> <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;'> 준주거용지 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 27,473 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 2.8 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 16,675.7 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 2.7 </p> </td> </tr> <tr> <td height="63" rowspan="3" valign="middle" width="89"> <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;'> 교통시설 </p> </td> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 소계 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 152,986 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 15.5 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 156,943.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 15.9 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 도로 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 148,429 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 15.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 151,261.6 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 15.3 </p> </td> </tr> <tr> <td colspan="2" height="29" valign="middle" width="185"> <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;'> 보행자전용도로 </p> </td> <td height="29" valign="middle" width="83"> <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;'> 4,557 </p> </td> <td height="29" valign="middle" width="83"> <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;'> 0.5 </p> </td> <td height="29" valign="middle" width="83"> <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;'> 5,681.4 </p> </td> <td height="29" valign="middle" width="83"> <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;'> 0.6 </p> </td> </tr> <tr> <td height="190" rowspan="9" valign="middle" width="89"> <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;'> 공원/녹지 </p> </td> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 소계 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 146,841 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 14.9 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 149,303.3 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 15.1 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 근린공원 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 71,761 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 7.3 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 71,811.1 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 7.3 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 어린이공원 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 18,210 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.8 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 18,210.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.8 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 근린광장 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 2,655 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.3 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 3,073.9 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.3 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 완충녹지 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 12,000 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.2 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 11,799.6 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.2 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 경관녹지 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 26,960 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 2.8 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 26,625.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 2.7 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 공공공지 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 12,055 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.2 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 14,583.7 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.5 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 저류지 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1,800 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.2 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1,800.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.2 </p> </td> </tr> <tr> <td colspan="2" height="53" valign="middle" width="185"> <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;'> 보전녹지 </p> </td> <td height="53" valign="middle" width="83"> <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;'> 1,400 </p> </td> <td height="53" valign="middle" width="83"> <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;'> 0.1 </p> </td> <td height="53" valign="middle" width="83"> <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;'> 1,400.0 </p> </td> <td height="53" valign="middle" width="83"> <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;'> 0.1 </p> </td> </tr> <tr> <td height="84" rowspan="4" valign="middle" width="89"> <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;'> 학교 </p> </td> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 소계 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 74,000 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 7.4 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 74,013.1 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 7.5 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 초등학교 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 36,000 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 3.6 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 36,013.1 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 3.7 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 중학교 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 24,000 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 2.4 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 24,000.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 2.4 </p> </td> </tr> <tr> <td colspan="2" height="33" valign="middle" width="185"> <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;'> 고등학교 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 14,000 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 1.4 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 14,000.0 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 1.4 </p> </td> </tr> <tr> <td height="84" rowspan="4" valign="middle" width="89"> <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;'> 기타 </p> </td> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 소계 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 14,880 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.5 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 15,042.3 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 1.5 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 문화/집회 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 7,231 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.7 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 7,072.1 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.7 </p> </td> </tr> <tr> <td colspan="2" height="17" valign="middle" width="185"> <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;'> 주차장 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 5,930 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.6 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 5,940.0 </p> </td> <td height="17" valign="middle" width="83"> <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;'> 0.6 </p> </td> </tr> <tr> <td colspan="2" height="33" valign="middle" width="185"> <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;'> 공공청사 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 1,719 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 0.2 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 2,030.2 </p> </td> <td height="33" valign="middle" width="83"> <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;'> 0.2 </p> </td> </tr></table><OOO지구 토지이용계획 현황 > (6) 「기반시설부담금에 관한 법률」제2조 제1호에서 기반시설이라 함은 「국토의 계획 및 이용에 관한 법률」 제2조 제6호에서 규정한 기반시설 중 도로, 공원, 녹지, 수도, 하수도, 학교(초·중·고등학교), 폐기물처리시설(당해 시설 그 자체의 기능 발휘와 이용을 위하여 필요한 부대시설 및 편익시설을 포함한다)을 말한다고 규정하고 있고, 같은 법 제8조 제3항 각호 외의 부분 및 제2호, 같은 법 시행령 제7조 제4항 제3호에서는 국가·지방자치단체·정부투자기관 또는 지방공기업 외의 자가 개발한 법 제8조 제2항 제1호 내지 제7호에 따른 지역·지구 등의 총 사업면적 중 기반시설의 면적이 100분의 30이상 100분의 40미만(법 제8조 제2항 제2호의 경우에는 100분의 20이상 100분의 30미만을 말한다)이고 그 설치한 기반시설이 국가 또는 지방자치단체에 무상으로 귀속되는 지역·지구 등의 토지에서 개발사업의 준공일부터 10년 이내에 건축행위를 하여 건축되는 건축물에 대하여는 기반시설부담금의 100분의 50을 경감한다고 규정하고 있어 국가 등에 기부채납 하는 기반시설의 경우에는 기반시설부담금을 경감하는 것을 알 수 있으며, 공공시설에 대하여는 「도시개발법」에서 직접적인 정의를 하고 있지는 아니하지만, 「도시개발법」제2조 제2항에서 국토의 계획 및 이용에 관한 법률에서 사용하는 용어는 「도시개발법」에서 특별히 정하는 경우를 제외하고는 이를 적용한다고 규정하고 있으므로 「도시개발법」에서의 공공시설은 국토의 계획 및 이용에 관한 법률상의 공공시설과 같은 개념으로 보아야 할 것이고, 「국토의 계획 및 이용에 관한 법률」 제2조 제13호에서 공공시설은 도로·공원·철도·수도 그 밖에 대통령령이 정하는 다음 공공용시설을 말한다고 규정하고 있는 한편, 민간시행자인 경우 공공시설의 귀속에 대하여 「도시개발법」 제65조 제2항에서 민간시행자가 새로이 설치한 공공시설은 그 시설을 관리할 행정청에 무상으로 귀속된다고 규정하고 있는바, 이러한 규정들에 의할 경우 청구법인이 소유하고 있는 쟁점 토지는 국가 등에 기부채납될 기반시설 내지는 공공시설용 토지라는 사실을 명백히 알 수 있다.

(7) 「기반시설부담금에 관한 법률」, 「도시개발법」 및 「국토의 계획 및 이용에 관한 법률」상의 제 규정에 의할 경우 쟁점토지 중 교통시설용지, 공원·녹지용지는 국가 등에 기부채납될 공공시설용 토지임을 알 수 있으므로 재산세 분리과세대상에 해당하고, 학교용지의 경우 당초 학교시설계획에서 초등학교(1)·(2)·(3), 중학교(4)·(5) 등으로 구분하여 계획하고 있었으나, 초등학교(1)·(3)을 제외한 초등학교(2), 중학교(4)용지는 개발세대수 감소를 고려하여 2007.11.28. OOO교육청교육장과 청구법인 및 OOO구역 도시개발사업조합OOO 등이 “학교용지 등 기부채납 약정서” 체결하여 이를 폐지하기로 하였지만, 그 후 2007.12.18. “학교용지 변경부지에 대한 기부채납 이행각서”를 체결하여 초등학교(2)는 공공 및 문화시설용지로 변경하여 OOO에 기부채납하기로 하였으며, 중학교(4) 용지는 자립형사립고등학교(특목고)로 변경하여 학교(부지 및 시설)을 OOO에 기부채납하기로 하였음을 알 수 있으므로, OOO지구 도시개발사업 실시계획 인가 계획상 학교용지 부분(2006년 7.4%, 2007년 7.5%) 중 초등학교(1)·(2)·(3), 중학교(4)에 해당하는 부분(2006년 4.86%, 2007년 4.85%)에 대하여도 종합부동산세 과세대상에서 제외하여야 할 것이다.

(8) 아울러, 「주택법」에 의하여 위임된 사항과 그 시행에 관하여 필요한 사항을 규정함을 목적으로 하는 「주택건설기준 등에 관한 규정」은 공동주택을 건설하는 주택단지에는 필수적인 부대시설로서 진입도로, 주택단지안의 도로, 주차장, 관리사무소, 조경시설(녹지 및 휴게시설) 등을 반드시 설치하도록 규정하고 있을 뿐만 아니라(제25조 내지 제29조), 일정한 규모 이상의 주택을 건설하는 주택단지에는 어린이 놀이터, 유치원, 주민운동시설, 경로당, 보육시설 등을 필수적 복지시설로 설치하도록 규정하고 있으며(제52조 내지 제55조), 「학교용지 확보 등에 관한 특례법」제3조 는 "300가구 규모 이상의 개발사업을 시행하는 자는 개발사업을 시행하기 위하여 수립하는 계획에 학교용지의 조성·개발에 관한 사항을 포함시켜야 한다.

이 경우 학교용지의 위치와 규모 등은 「국토의 계획 및 이용에 관한 법률」 제43조에 따른 학교시설의 설치기준 등에 관한 규정을 준용한다."라고 규정하고 있는바, 위 규정들에 비추어 보면, 도로, 보행자전용도로, 근린공원, 어린이공원, 근린광장, 완충녹지, 경관녹지, 공공공지, 저류지, 초등학교, 중학교와 같은 토지는 주택건설에 반드시 필요한 공공시설용 토지로 보아야 할 것이므로 , 청구법인 소유의 쟁점 토지는 국가 등에 기부채납되는 대상에 해당할 뿐만 아니라 주택건설에 반드시 필요한 공공시설용 토지로서 재산세 분리과세대상에 해당한다 할 것이므로 이에 대한 종합부동산세 등은 취소되어야 한다.

나. 처분청 의견 「종합부동산세법」제11조 에서 토지에 대한 종합부동산세는 국내에 소재하는 토지에 대하여 「지방세법」제182조 제1항 제1호의 규정에 의한 종합합산과세대상과 같은 법 제182조 제1항 제2호의 규정에 의한 별도합산과세대상으로 구분하여 과세한다고 규정하고 있는바, 쟁점토지는 2006년도 및 2007년도 종합부동산세 과세기준일(6.1.) 현재 재산세를 부과하는 OOO이 이를 종합합산과세대상으로 구분하고 있고, “OOO 도시개발구역”의 사업시행자 중의 하나인 OOO주식회사가 이 건과 동일한 사안에 대한 소송OOO에서 패소하여 판결이 확정되었으므로 쟁점토지는 「지방세법 시행령」제132조 제4항 제24호의 규정에 의하여 재산세 등이 분리과세되는 주택건설용 토지에 해당하지 아니한다 할 것으로서 처분청에서 이를 종합합산과세대상토지로 보아 종합부동산세 등을 결정 고지 한 것은 적법하다.

3. 심리 및 판단 가. 쟁 점 도시개발사업지구내 토지 중 도로, 공원, 녹지, 학교 등 국가 등에 기부채납 예정인 공공시설 또는 기반시설용 토지가 도시개발사업의 사업시행자가 도시개발사업에 공여하는 주택건설용 토지로서 재산세가 분리과세되는 토지에 해당하므로 이를 종합부동산세 과세대상에서 제외하여 달라 는 청구주장의 당부 나. 관련 법령 (1) 종합부동산세법 제3조 (과세기준일) 종합부동산세의 과세기준일은 지방세법 제190조 에 규정된 재산세의 과세기준일로 한다.

제5조 (과세구분 및 세액) ① 종합부동산세는 주택에 대한 종합부동산세와 토지에 대한 종합부동산세의 세액을 합한 금액을 그 세액으로 한다. ② 토지에 대한 종합부동산세의 세액은 제14조 제1항 내지 제3항의 규정에 의한 토지분 종합합산세액과 동조 제4항 내지 제6항의 규정에 의한 토지분 별도합산세액을 합한 금액으로 한다. 제11조 (과세방법) 토지에 대한 종합부동산세는 국내에 소재하는 토지에 대하여 지방세법 제182조 제1항 제1호의 규정에 의한 종합합산과세대상(이하 "종합합산과세대상"이라 한다)과 동법 제182조 제1항 제2호의 규정에 의한 별도합산과세대상(이하 "별도합산과세대상"이라 한다)으로 구분하여 과세한다.

제12조 (납세의무자) ① 과세기준일 현재 토지분 재산세의 납세의무자로서 다음 각호의 어느 하나에 해당하는 자는 당해 토지에 대한 종합부동산세를 납부할 의무가 있다.

1. 종합합산과세대상인 경우에는 국내에 소재하는 당해 과세대상토지의 공시가격을 합한 금액이 3억원(개인의 경우 세대별로 합산한 금액을 말하며, 이하 "토지분 종합합산 과세기준금액"이라 한다)을 초과하는 자. 다만, 개인의 경우에는 세대원 중 대통령령이 정하는 주된 토지소유자로 한다.

2. 별도합산과세대상인 경우에는 국내에 소재하는 당해 과세대상토지의 공시가격을 합한 금액이 40억원(이하 "토지분 별도합산 과세기준금액"이라 한다)을 초과하는 자 ② 제7조제2항 및 제3항의 규정은 종합합산과세대상 토지에 대한 종합부동산세를 부과함에 있어서 이를 준용한다. 제13조 (과세표준) ① 종합합산과세대상인 토지에 대한 종합부동산세의 과세표준은 납세의무자별로 당해 과세대상토지의 공시가격을 합한 금액에서 3억원을 공제한 금액으로 한다.

② 별도합산과세대상인 토지에 대한 종합부동산세의 과세표준은 납세의무자별로 당해 과세대상토지의 공시가격을 합한 금액에서 40억원을 공제한 금액으로 한다. ③ 제1항 또는 제2항의 금액이 영보다 작은 경우에는 영으로 본다. 제16조 (신고·납부) ① 종합부동산세의 납세의무자는 매년 납부하여야 할 종합부동산세의 과세표준과 세액을 당해연도 12월 1일부터 12월 15일까지 대통령령이 정하는 바에 의하여 납세지 관할세무서장(이하 "관할세무서장"이라 한다)에게 신고하여야 한다.

② 제1항의 규정에 의하여 신고한 납세의무자는 신고기한 이내에 대통령령이 정하는 바에 의하여 관할세무서장·한국은행 또는 체신관서에 종합부동산세를 납부하여야 한다.

(2) 구 지방세법(2008.1.1. 법률 제8835호로 개정되기 전) 제182조 (과세대상의 구분) ① 토지에 대한 재산세 과세대상은 종합합산과세대상, 별도합산과세대상 및 분리과세대상으로 구분한다.

1. 종합합산과세대상 : 과세기준일 현재 납세의무자가 소유하고 있는 토지 중 별도합산 또는 분리과세대상이 되는 토지를 제외한 토지. 다만, 다음 각목의 1에 해당하는 토지는 종합합산과세대상으로 보지 아니한다.

가. 이 법 또는 관계법령의 규정에 의하여 재산세가 비과세 또는 면제되는 토지 나. 이 법 또는 다른 법령의 규정에 의하여 재산세가 경감되는 토지의 경감비율에 해당하는 토지 2. 별도합산과세대상 : 과세기준일 현재 납세의무자가 소유하고 있는 대통령령이 정하는 건축물의 부속토지 및 별도합산과세하여야 할 상당한 이유가 있는 것으로서 대통령령이 정하는 토지. 다만, 제1항 제1호 가목 및 나목의 규정에 의한 토지는 이를 별도합산과세대상으로 보지 아니한다.

3. 분리과세대상 : 과세기준일 현재 납세의무자가 소유하고 있는 토지 중 다음 각목의 1에 해당하는 토지 라. 가목 내지 다목의 규정에 의한 토지와 유사한 토지로서 분리과세하여야 할 상당한 이유가 있는 것으로서 대통령령이 정하는 토지 제183조 (납세의무자) ① 재산세 과세기준일 현재 재산을 사실상 소유하고 있는 자는 재산세를 납부할 의무가 있다.

(3) 지방세법 시행령(2008.1.1. 대통령령 제20517호로 개정되기 전) 제132조 (분리과세 대상토지의 범위) ④ 법 제182조제1항제3호 라목에서 "대통령령이 정하는 토지"라 함은 다음 각호에서 정하는 토지(법 제182조제1항제3호 다목의 규정에 의한 토지를 제외한다)를 말한다. 다만, 제5호 및 제9호 내지 제11호의 규정에 의한 토지는 동호 규정에 의한 시설 및 설비공사를 진행중인 토지를 포함하며, 제1호 및 제2호의 규정에 의한 토지는 취득일부터 5년이 경과한 토지로서 용지조성사업 또는 건축을 착공하지 아니한 토지를 포함하지 아니한다.

24. 「도시개발법」 제11조 의 규정에 의한 도시개발사업의 시행자가 그 도시개발사업에 공여하는 주택건설용 및 산업단지조성용 토지. 다만, 실시계획을 고시한 날부터 동법 제25조 의 규정에 의한 조성토지의 공급계획에 따라 공급이 완료(매수자의 취득일을 말한다)되거나 동법 제50조 의 규정에 의한 공사완료공고를 할 때까지 도시개발사업에 공여되고 있는 주택건설용 및 산업단지조성용 토지에 한한다.

(4) 도시개발법 제11조 (시행자 등) ① 도시개발사업의 시행자(이하 "시행자"라 한다)는 다음 각 호의 자 중에서 지정권자가 지정한다. 다만, 도시개발구역의 전부를 환지 방식으로 시행하는 경우에는 제5호의 토지 소유자나 제6호의 조합을 시행자로 지정한다.

5. 도시개발구역의 토지 소유자( 「공유수면매립법」제9조 에 따라 면허를 받은 자를 해당 공유수면을 소유한 자로 보고 그 공유수면을 토지로 보며, 제21조에 따른 수용 또는 사용 방식의 경우에는 도시개발구역의 국공유지를 제외한 토지면적의 3분의 2 이상을 소유한 자를 말한다) 6. 도시개발구역의 토지 소유자( 「공유수면매립법」 제9조 에 따라 면허를 받은 자를 해당 공유수면을 소유한 자로 보고 그 공유수면을 토지로 본다)가 도시개발을 위하여 설립한 조합(도시개발사업의 전부를 환지 방식으로 시행하는 경우에만 해당하며, 이하 "조합"이라 한다) (5) 도시 및 주거환경정비법 제2조 (용어의 정의) 7. "주택단지"라 함은 주택 및 부대·복리시설을 건설하거나 대지로 조성되는 일단의 토지로서 대통령령이 정하는 범위에 해당하는 일단의 토지를 말한다.

(6) 도시 및 주거환경정비법 시행령 제5조 (주택단지의 범위) 법 제2조 제7호에서 "대통령령이 정하는 범위에 해당하는 일단의 토지"라 함은 다음 각호의 토지를 말한다. 1. 「주택법」 제16조 의 규정에 의한 사업계획승인을 얻어 주택과 부대·복리시설을 건설한 일단의 토지 2 ～ 4호 (생 략) (7) 주택법 제2조 (정의) 6. "부대시설"이라 함은 주택에 부대되는 다음 각목의 시설 또는 설비를 말한다.

가. 주차장·관리사무소·담장 및 주택단지안의 도로 나. 「건축법」제2조 제3호의 규정에 의한 건축설비 다. 가목 및 나목의 시설·설비에 준하는 것으로서 대통령령이 정하는 시설 또는 설비 7. "복리시설"이라 함은 주택단지안의 입주자 등의 생활복리를 위한 다음 각목의 공동시설을 말한다.

가. 어린이놀이터·근린생활시설·유치원·주민운동시설 및 경로당 나. 그 밖에 입주자 등의 생활복리를 위하여 대통령령이 정하는 공동시설 다. 사실관계 및 판단 (1) OOO는 2004.8.24. OOO로 청구법인의 이 건 토지가 포함된 OOO 344 일원 987,940㎡에 대하여 OOO지구 도시개발구역을 지정 고시 한 후, 2006.5.12. OOO로 OOO지구 도시개발사업 실시계획을 인가하면서 그 대상면적을 284㎡ 증가된 988,224㎡으로 변경하였으며, 2007.5.31. OOO호 OOO 도시개발사업 구역(변경)지정 및 개발계획(변경)을 고시하면서 그 대상면적을 989,377㎡(증 1,153㎡)로 변경하고 토지이용계획 및 기반시설계획을 일부 변경하였다.

(2) 위 OOO지구 도시개발사업은 「도시개발법」상 환지방식으로 시행되었으며 사업시행자는 도시개발사업구역내의 토지 소유자들이 설립한 “OOO구역 도시개발사업조합”이다. (3) 2006.5.12. “OOO지구 도시개발사업 실시계획 인가”OOO에 의한 2006년도 종합부동산세 과세기준일(6.1.) 현재의 토지이용계획 및 기반시설계획에 의하면, 도시개발구역 면적 988,224㎡ 중 주택용지(541,107㎡, 비율 54.8%), 상업용지(30,937㎡, 비율 3.1%), 준주거용지(27,473㎡, 비율 2.8%), 교통시설(152,986㎡, 비율 15.5%), 공원/녹지(146,841㎡, 비율 14.9%), 학교(74,000㎡, 비율 7.4%), 기타(14,880㎡, 비율 1.5%)로 계획되어 있음이 확인되고 있고, 2007.5.31. “OOO 도시개발사업 구역(변경)지정·개발계획(변경)·실시계획(변경) 인가 고시”OOO에 의하면, 도시개발구역의 면적이 1,153㎡ 증가된 989,377㎡로 변경되었으며, 그 중 주택용지(536,381㎡, 비율 54.2%), 상업용지(31,018.6㎡, 비율 3.1%), 준주거용지(26,675.7㎡, 비율 2.7%), 교통시설(156,943㎡, 비율 15.9%), 공원/녹지(149,303.3㎡, 비율 15.1%), 학교(74,013.1㎡, 비율 7.5%), 기타(15,042.3㎡, 비율 1.5%)로 토지이용계획 및 기반시설계획이 변경된 사실을 알 수 있다.

< OOO 도시개발사업 토지이용계획 > <table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="3" height="79" rowspan="2" valign="middle" width="184"> <p> <span> 구???? 분 </span> </p> </td> <td colspan="2" height="55" valign="middle" width="147"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (2006.5.12.) </span> </p> </td> <td colspan="2" height="55" valign="middle" width="151"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (2007.5.31.) </span> </p> </td> <td height="79" rowspan="2" valign="middle" width="72"> <p> <span> 증감면적 </span> </p> <p> <span> (㎡) </span> </p> </td> <td height="79" rowspan="2" valign="middle" width="83"> <p> <span> 비? 고 </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="72"> <p> <span> 면적(㎡) </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> 비율(%) </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> 면적(㎡) </span> </p> </td> <td height="25" valign="middle" width="75"> <p> <span> 비율(%) </span> </p> </td> </tr> <tr> <td colspan="3" height="24" valign="middle" width="184"> <p> <span> 합? 계 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 988,224 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 100.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 989,377.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 100.0 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,153.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td height="121" rowspan="5" valign="middle" width="52"> <p> <span> 주 택 </span> </p> <p> <span> 용 지 </span> </p> </td> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 소? 계 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 541,107 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 54.8 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 536,381.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 54.2 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -4,726.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td height="73" rowspan="3" valign="middle" width="41"> <p> <span> 공동 </span> </p> <p> <span> 주택 </span> </p> <p> <span> 용지 </span> </p> </td> <td height="24" valign="middle" width="90"> <p> <span> 소? 계 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 518,621 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 52.5 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 515,194.6 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 52.1 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -3,426.4 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="90"> <p> <span> 연립주택용지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 25,212 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.6 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,786.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.5 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -426.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td height="25" valign="middle" width="90"> <p> <span> 아파트용지 </span> </p> </td> <td height="25" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 493,409 </span> </p> </td> <td height="25" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 49.9 </span> </p> </td> <td height="25" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 490,408.6 </span> </p> </td> <td height="25" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 49.6 </span> </p> </td> <td height="25" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -3,000.4 </span> </p> </td> <td height="25" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 단독용지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 22,486 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.3 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 21,186.4 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.1 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -1,299.6 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="3" height="24" valign="middle" width="184"> <p> <span> 상업용지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 30,937 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3.1 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 31,018.6 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3.1 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 81.6 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="3" height="24" valign="middle" width="184"> <p> <span> 준 주 거 용 지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 27,473 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.8 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 26,675.7 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.7 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -797.3 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 가구문화단지 </span> </p> </td> </tr> <tr> <td height="72" rowspan="3" valign="middle" width="52"> <p> <span> 교 통 </span> </p> <p> <span> 시 설 </span> </p> </td> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 소? 계 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 152,986 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15.5 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 156,943.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15.9 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,957.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 도? 로 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 148,429 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 151,261.6 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15.3 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,832.6 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 보행자전용도로 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,557 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.5 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,681.4 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.6 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,124.4 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td height="216" rowspan="9" valign="middle" width="52"> <p> <span> 공 원 </span> </p> <p> <span> / </span> </p> <p> <span> 녹 지 </span> </p> </td> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 소? 계 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 146,841 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 14.9 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 149,303.3 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15.1 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,462.3 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 근린공원 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 71,761 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7.3 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 71,811.1 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7.3 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 50.1 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 3개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 어린이공원 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18,210 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.8 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18,210.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.8 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 6개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 근린광장 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,655 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.3 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3,073.9 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.3 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 418.9 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 2개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 완충녹지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.2 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,799.6 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.2 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -200.4 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 폭 10m </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 경관녹지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 26,960 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.8 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 26,625.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.7 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -335.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 공공공지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,055 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.2 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 14,583.7 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.5 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,528.7 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 저류지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,800 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.2 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,800.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.2 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 1개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 보전녹지 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,400 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.1 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,400.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.1 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td height="96" rowspan="4" valign="middle" width="52"> <p> <span> 학 교 </span> </p> </td> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 소? 계 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 74,000 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7.4 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 74,013.1 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7.5 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13.1 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 초등학교 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 36,000 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3.6 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 36,013.1 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3.7 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13.1 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 3개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 중 학 교 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,000 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.4 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24,000.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2.4 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 2개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 고등학교 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 14,000 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.4 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 14,000.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.4 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 1개소 </span> </p> </td> </tr> <tr> <td height="96" rowspan="4" valign="middle" width="52"> <p> <span> 기 타 </span> </p> </td> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 소? 계 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 14,880 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.5 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15,042.3 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1.5 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 162.3 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 문화 / 집회 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7,231 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.7 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7,072.1 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.7 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> -158.9 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 3개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 주차장 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,930 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.6 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,940.0 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.6 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10.0 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 4개소 </span> </p> </td> </tr> <tr> <td colspan="2" height="24" valign="middle" width="132"> <p> <span> 공공청사 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,719 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.2 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,030.2 </span> </p> </td> <td height="24" valign="middle" width="75"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 0.2 </span> </p> </td> <td height="24" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 311.2 </span> </p> </td> <td height="24" valign="middle" width="83"> <p> <span> 2개소 </span> </p> </td> </tr></table>(4) 위 OOO지구 도시개발사업의 토지이용계획 및 기반시설계획에 의하면, 학교시설은 초등학교 3개소(도면표시번호 1, 2, 3), 중학교 2개소(도면표시번호 4, 5), 고등학교 1개소(도면표시번호 6) 등 총6개소[2006년 7.4%(총면적 988,224㎡ 중 74,000㎡), 2007년 7.5%(총면적 989,377㎡ 중 74,013.1㎡)]가 계획되어 있었으나, OOO과 OOO구역 도시개발사업조합OOO 등은 2007.11.28. “학교용지 등 기부채납 약정서”와 2007.12.18. “학교용지 변경부지에 대한 기부채납 이행각서”를 다음과 같이 체결하였다.

< 학교용지 등 기부채납 약정서 > ① “사업구역”내 학교 중 초등학교(2) 및 중학교(4)은 개발세대수 감소를 고려하여 폐지하되, 초등학교(1)은 중학교(4) 위치로 이동한다. ② 이동된 초등학교(1) 및 초등학교(3)의 학교용지는 개교 18개월전까지 OOO구역 도시개발사업조합OOO 등이 조성완료 후 OOO에게 무상기부채납 한다. < 학교용지 변경부지에 대한 기부채납 이행각서 > ① 서북측에 위치한 학교용지(당초 초등학교 1)는 단독용지를 포함, 자립형사립고등학교(특목고)로 변경하여 학교(부지 및 시설)를 OOO에 기부채납하고 공동주택사업 시행자가 운영하기로 한다.

② 동북측에 위치한 학교용지(당초 초등학교 2)는 공공 및 문화시설용지로 변경하여 OOO에 기부채납하기로 한다.

(5) 위의 사실을 종합하여 볼 때, 당초 학교시설로 계획된 부분 중 초등학교(3) 부분만 계획대로 시설하기로 하고, 초등학교(1)은 중학교(4) 위치로 이동하여 폐지한 후 자립형사립고등학교(특목고)로 변경하여 OOO에 기부채납하기로 하며, 초등학교(2)는 공공 및 문화시설용지로 변경하여 OOO에 기부채납하고, 중학교(4)는 개발세대수 감소를 고려하여 폐지하되, 초등학교(1)을 중학교(4)의 위치로 이동하기로 한 사실을 알 수 있는바, 당초 학교시설로 계획된 부분 중 2006년 4.86%, 2007년 4.85%에 해당하는 부분이 국가 등에 기부채납될 공공시설 또는 기반시설용 토지에 해당함을 알 수 있다.

< 학교시설계획 변경 및 기부채납 약정 사항 > <table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="2" height="87" rowspan="2" valign="middle" width="127"> <p> <span> 구???? 분 </span> </p> </td> <td colspan="2" height="58" valign="middle" width="136"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (2006.5.12.) </span> </p> </td> <td colspan="2" height="58" valign="middle" width="136"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (2007.5.31.) </span> </p> </td> <td height="87" rowspan="2" valign="middle" width="234"> <p> <span> 변경 및 기부채납 약정 사항 </span> </p> </td> </tr> <tr> <td height="28" valign="middle" width="72"> <p> <span> 면적(㎡) </span> </p> </td> <td height="28" valign="middle" width="64"> <p> <span> 비율(%) </span> </p> </td> <td height="28" valign="middle" width="72"> <p> <span> 면적(㎡) </span> </p> </td> <td height="28" valign="middle" width="64"> <p> <span> 비율(%) </span> </p> </td> </tr> <tr> <td colspan="2" height="28" valign="middle" width="127"> <p> <span> 합? 계 </span> </p> </td> <td height="28" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 988,224 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 100 </span> </p> </td> <td height="28" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 989,377.0 </span> </p> </td> <td height="28" valign="middle" width="64"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 100 </span> </p> </td> <td height="28" valign="middle" width="234"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="187" rowspan="5" valign="middle" width="33"> <p> <span> 학 교 </span> </p> </td> <td height="28" valign="middle" width="94"> <p> <span> 소? 계 </span> </p> </td> <td height="28" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 48,000 </span> </p> </td> <td height="187" rowspan="5" valign="middle" width="64"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4.86 </span> </p> </td> <td height="28" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 48,.013 </span> </p> </td> <td height="187" rowspan="5" valign="middle" width="64"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4.85 </span> </p> </td> <td height="28" valign="middle" width="234"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="41" valign="middle" width="94"> <p> <span> 초등학교 (1) </span> </p> </td> <td height="41" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="41" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="41" valign="middle" width="234"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 초등학교(4) 위치로 이동후 폐지 </span> </p> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 자립형사립학교로 변경후 기부채납 </span> </p> </td> </tr> <tr> <td height="41" valign="middle" width="94"> <p> <span> 초등학교 (2) </span> </p> </td> <td height="41" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="41" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="41" valign="middle" width="234"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 학교시설계획 폐지 </span> </p> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공공문화시설로 변경후 기부채납 </span> </p> </td> </tr> <tr> <td height="35" valign="middle" width="94"> <p> <span> 초등학교 (3) </span> </p> </td> <td height="35" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="35" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,013.1 </span> </p> </td> <td height="35" valign="middle" width="234"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 학교시설용지로 계속 존치 </span> </p> </td> </tr> <tr> <td height="41" valign="middle" width="94"> <p> <span> 중 학 교 (4) </span> </p> </td> <td height="41" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="41" valign="middle" width="72"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12,000 </span> </p> </td> <td height="41" valign="middle" width="234"> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 중학교 계획 폐지 </span> </p> <p class='style-name:"표내용"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:130%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 초등학교(1)이 이동후 초등학교조성 </span> </p> </td> </tr></table>(6) 따라서, 청구법인이 2006년도 및 2007년도 종합부동산세 과세기준일 현재 OOO 도시개발사업지구내에 소유하고 있는 이 건 토지 중 교통시설(도로, 보행자전용도로 ; 2006년 15.5%, 2007년 15.9%), 공원/녹지(근린공원, 어린이공원, 근린광장, 완충녹지, 경관녹지, 공공공지, 저류지, 보전녹지 ; 2006년 14.9%, 2007년 15.1%), 학교용지(초등학교 1, 2, 3, 중학교 4 ; 2006년 4.86%, 2007년 4.85%) 등(2006년 35.26%, 2007년 35.85%)이 국가 등에 기부채납 예정인 공공시설 또는 기반시설용 토지에 해당하는 사실이 확인된다.

(7) 살피건대, 토지에 대한 재산세의 분리과세제도는 정책적 고려에 따라 중과세 또는 경과세의 필요가 있는 토지에 대하여 예외적으로 별도의 기준에 의하여 분리과세함으로써 종합합산과세에서 오는 불합리를 보완하고자 하는 것으로서, 위 시행령 규정에서 ‘도시개발사업에 공여하는 주택건설용 토지’를 분리과세대상으로 규정한 입법취지는 도시개발사업의 시행자가 도시개발사업을 보다 효율적으로 수행할 수 있도록 하기 위하여 공익적인 목적으로 사용되는 토지를 종합합산과세표준에서 제외하여 예외적으로 저율의 분리과세를 함으로써 조세부담을 경감하여 주는데 있다 할 것이므로, 재산세 분리과세대상인 ‘도시개발사업에 공여하는 주택건설용 토지’라 함은 주택부지만을 의미하는 것이 아니라 주택건설에 필수불가결하게 수반되는 시설용 토지를 포함하는 것으로 봄이 상당하다 할 것OOO이다.

(7) 위 사실관계의 내용을 종합하여 보면, 청구법인의 이 건 토지가 포함된 OOO 344 일원의 토지(2006년도 988,224㎡, 2007년도 989,377㎡)가 도시개발 실시계획 사업구역으로 고시된 사실이 확인되고 있는 점, 이 중 2006년도 54.8%, 2007년도 54.2%의 토지가 연립주택, 공동주택, 단독 등 주택건설용지로 계획되어 있고, 잔여 토지(2006년 45.2%, 2007년 45.8%)는 상업용지, 준주거용지, 공원/녹지용지, 학교용지로 계획되어 있으며, 그 중 교통시설용지(2006년 15.5%, 2007년 15.9%), 공원/녹지용지(2006년 14.9%, 2007년 15.1%), 학교용지 중 일부(초등학교 1, 2, 3, 중학교 4 ; 2006년 4.86%, 2007년 4.85%)에 해당하는 부분(2006년 35.26%, 2007년 35.85%)이 국가 등에 기부채납 예정인 공공시설 또는 기반시설용 토지로서 이들 토지가 입주민들의 생활편익과 쾌적한 주거환경을 위한 공공시설 내지는 기반시설로서 주택건설에 수반되는 필수불가결한 시설인 점, 그리고, 위 시설들의 공익적 성격 때문에 이 건 도시개발사업 실시계획 인가·고시 당시부터 쟁점 토지가 국가 등에 기부채납 되기로 예정되어 있었고, 쟁점 토지 부분은 이와 같이 그 용도가 제한되어 있어 청구법인으로서는 사실상 이를 다른 용도로 사용하여 수익을 올릴 수도 없는 점 등을 볼 때, 청구법인의 이 건 토지 중 도시개발사업 시행자에 의하여 도시개발사업에 공여된 공공시설용 또는 기반시설용 토지로서 기부채납될 예정인 쟁점 토지는 분리과세하여야 할 상당한 이유가 있는 것으로서 구 「지방세법」제182조 제1항 제3호 라목 및 같은 법 시행령 제132조 제4항 제24호의 규정에 의한 도시개발사업의 시행자가 그 ‘도시개발사업에 공여하는 주택건설용 토지’에 해당하는 것으로 판단된다.

4. 결 론 이 건 심판청구는 심리결과 청구주장이 이유있으므로 「국세기본법」 제81조 및 제65조 제1항 제3호에 의하여 주문과 같이 결정한다.

1. 청구법인이 2006.12.15. 종합합산토지분 과세대상으로 구분하여 신고한 OOO 도시개발구역내 토지(395,787.43㎡의 45.2%) 중 국가 등에 기부채납 예정인 토지(교통시설용지 15.5%, 공원·녹지용지 14.9%, 학교용지 4.86% 등 35.26%)는 종합부동산세 과세대상에서 제외하는 것으로 하여 그 과세표준 및 세액을 경정한다.

2. 청구법인이 2007.12.14. 종합합산토지분 과세대상으로 구분하여 신고한 OOO 도시개발구역내 토지( 533,762.8 ㎡의 45.8%) 중 국가 등에 기부채납 예정인 토지(교통시설용지 15.9%, 공원·녹지용지 15.1%, 학교용지 4.85% 등 35.85%)는 종합부동산세 과세대상에서 제외하는 것으로 하여 그 과세표준 및 세액을 경정한다.

「종합부동산세법」 제11조 【과세방법】