A. The Plaintiffs are co-owners who own 1/2 of each share of the instant land (hereinafter “instant land”) and 1,471 square meters in Nam-gu, Nam-gu, Gwangju (hereinafter “Seoul”) and D 1,471 square meters in size.

B. The Plaintiffs completed the registration of ownership transfer as of August 10, 201, on the grounds of sale and purchase on June 7, 2011, with respect to the non-party land and the non-party land and the non-party land and the 992 square meters of forest E, F forest land, 83 square meters of forest land, G forest land, and 640 square meters of forest land. Each of the above lands was combined with E forest land 1,715 square meters on February 29, 2012, and was registered as D forest land 1,670 square meters on March 15, 2013, and was divided into D forest land 1,471 square meters and H forest 19 square meters, and thereafter the land classification of D forest 1,471 square meters was changed to D forest 1,471 square meters on July 30, 2013.

C. On April 24, 2012, the development project on the instant land and Nonparty’s land owned by the Defendant with a building permit granted from the Defendant, and newly constructing a neighborhood living facility with the first and fifth floor above the ground level on the instant land and Nonparty’s land, and upon obtaining approval for use on July 17, 2013, the development project on the instant land and Nonparty’s land was implemented.

On October 18, 2013, the Defendant issued a disposition imposing development charges of KRW 207,978,350, respectively (hereinafter “each disposition of this case”) on the Plaintiffs, if the development gains have occurred due to new construction of neighborhood life.

In calculating the unit price per square meter of the instant land at the time of completion of development in the instant disposition, the Defendant selected Gwangju Nam-gu I (hereinafter referred to as “the reference land for the instant case”) and J (hereinafter referred to as “the reference land for the instant case”) as a comparative standard paper, and assessed the price per square meter of the Nonparty’s land and the instant land as KRW 1,890,000 on July 17, 2013, when the development of the instant land was completed, by applying the price distribution rate as follows.

The details of the calculation of the land price at the time of completion shall be the facilities harmful to the high bottom shape on the road adjacent to the use of the specific use area.