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

A. Han Food Co., Ltd., Ltd. (hereinafter “one food, etc.”) obtained permission (construction report) for the purpose of creating a site for the first-class neighborhood living facilities with respect to the instant land on November 15, 2012, where the ownership transfer registration was completed under the name of the Plaintiff, and the instant land was registered by dividing it into 4,980 square meters, E, 4,730 square meters, E, 4,990 square meters, and F, 4,990 square meters, in the name of the Plaintiff, for the purpose of creating a site for the first-class neighborhood living facilities.

Since then, the land of this case was sold to a third party due to voluntary auction, and the building report was revoked, respectively.

- h - Land owner (only specified as a parcel number) - The D Co., Ltd. on the date of cancellation of the building report on the acquisition date of ownership by a third party due to the voluntary auction for the permission date of development activities on July 4, 2012, one food, etc. on July 13, 2014, E B B B on August 13, 2014, January 15, 2014, F CF C on July 9, 2014, July 28, 2012, 2014

On December 23, 2014, the Defendant imposed development charges of KRW 70,946,100 on the instant land on the Plaintiff on the ground that the Plaintiff, as the owner of the instant land, is the one to whom the development gains of the instant land reverts.

C. The Plaintiff dissatisfied with the above disposition and filed an administrative appeal with the Central Land Expropriation Committee, and on March 24, 2016, the Central Land Expropriation Committee rendered an adjudication ordering the imposition of the said development charges by re-determination of the time at which the imposition of the development charges is completed. D.

Accordingly, on May 16, 2016, the Defendant corrected the time of completion of imposition in accordance with the above ruling and imposed development charges of KRW 70,154,110 on the Plaintiff.

(A) On December 23, 2014, the disposition imposing the development charges imposed upon the correction as above (hereinafter “instant disposition”). [Grounds for recognition] of absence of dispute, entry in Gap’s subparagraphs 1 through 3, Eul’s subparagraphs 1 through 8 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion.