A person who intends to divert farmland shall apply for permission to divert farmland to the Minister of Agriculture and Forestry by submitting relevant documents to the head of Si/Gun/autonomous Gu having jurisdiction over the location of the relevant farmland, and the Minister of Agriculture and Forestry shall, when he/she intends to grant permission to divert farmland, have a person who intends to obtain permission to divert farmland pay in advance the farmland preservation charges, which are the amount for preserving, managing and creating farmland, or under the conditions of the relevant permission, and if he/she fails to pay farmland preservation charges, he/she may cancel the permission, and he/she shall delegate his/her authority to divert farmland and to impose and collect the farmland preservation charges to the head of Si/Gun/autonomous Gu

On the other hand, the former Act on Special Measures for the Support of Small Enterprises and Small Entrepreneurs (Act No. 10220, January 1, 201) stipulates that a company whose building area of a factory under Article 2 subparagraph 1 of the Act on Promotion of Industrial Cluster and the Establishment of Factories or the area of a place of business equivalent thereto is less than 1,000 square meters among small enterprises shall be exempted from the charges for the preservation of farmland if it is newly constructed, expanded, or relocated a factory in an area other than the Seoul Metropolitan area.

The defendant is the representative of E Co., Ltd and F Co., Ltd. while engaging in real estate development business.

In the case of a small enterprise operating a manufacturing business pursuant to the Act on Special Measures for the Support of Small Enterprises and Small Entrepreneurs, the Defendant knows that farmland preservation charges should be exempted under certain conditions, and even if he was aware that he had built a new factory by diverting farmland and sold it and thought that he would bring profits therefrom, the Defendant would build a new factory to directly operate the small enterprise subject to the exemption of farmland preservation charges, a business plan, an application for permission for construction, and an application.