lign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td ></ tr >< tr >< td align =" CENTER " valign =" MIDDLE " rowspan =" 1 "> 토지 평가 액 ( B ) </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 39 , 930 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 20 , 625 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 14 , 920 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 4 , 385 </ td ></ tr >< tr >< td align =" CENTER " valign =" MIDDLE " rowspan =" 1 "> 건설 가계정 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 8 , 768 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td ></ tr >< tr >< td align =" CENTER " valign =" MIDDLE " rowspan =" 1 "> 제일 감정평가 법인 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 41 , 073 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td ></ tr >< tr >< td align =" CENTER " valign =" MIDDLE " rowspan =" 1 "> 토지 평가 액 ( C ) </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 41 , 073 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 21 , 463 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 15 , 225 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 4 , 385 </ td ></ tr >< tr >< td align =" CENTER " valign =" MIDDLE " rowspan =" 1 "> 건설 가계정 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 8 , 768 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> </ td ></ tr >< tr >< td align =" CENTER " valign =" MIDDLE " rowspan =" 1 "> 평균액 ( D =( B + C ) / 2 ) </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 40 , 501 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 21 , 044 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 15 , 072 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 4 , 385 </ td ></ tr >< tr >< td align =" CENTER " valign =" MIDDLE " rowspan =" 3 "> 재 감정 가액 </ td >< td align =" CENTER " valign =" MIDDLE " rowspan =" 1 "> 한국감정원 </ td >< td align =" RIGHT " valign =" MIDDLE " rowspan =" 1 "> 60 , 748 </