1. The Defendant’s development charges of KRW 23,147,410 against Plaintiff A on April 16, 2018, and KRW 20,066,660 against Plaintiff B.

1. Details of the disposition;

A. C owns each of the instant land by stating only the “G” and the “land number” in the manner of indicating the 1,124 square meters in Gwangju-si, D, E, 371 square meters, and F, and 1,022 square meters in entirety (hereinafter “each of the instant land”). However, each of the instant land was donated to the Plaintiffs, who are children, and Plaintiff B completed the registration of ownership transfer on the E and F land on June 29, 2015, respectively.

B. At the time of March 30, 2015, Plaintiff B reported the new construction of Class II neighborhood living facilities (manufacturing facility) with respect to the land D to the head of the Gwangju-si (hereinafter “H Eup”) with the consent of the owner C at the time of use. After performing the construction of the said building, Plaintiff B obtained approval for the use of the newly built building from the head of the H Eup on July 20, 2015, and the land category was changed from “the answer” to “the factory site.

C. On April 15, 2016, Plaintiff A obtained permission from the Gwangju City Mayor for the construction of the second class neighborhood living facilities (manufacturing facility, office) with respect to land E and F, and after performing the construction of each of the above buildings, Plaintiff A obtained approval for the use of each of the buildings newly constructed on September 23, 2016. On September 27, 2016, the respective land category of E and F land was changed from “B” to “factory”, and E was merged into F land on the same day.

On March 14, 2015, the owner C at the time of filing a report on the construction of the land subject to permission, the nominal owner, the building report date or the building permission area, the division of the owner’s land, and the change of ownership on March 30, 2015, Plaintiff B, the owner of which was at the time of filing a report on the ownership transfer B B to the Plaintiff B on April 13, 2017, on November 16, 1995, the owner C at the time of filing a report on the size of land on April 94, 2015, Plaintiff B, the owner of which was at the time of filing a report on the ownership transfer to the Plaintiff B, Plaintiff B before December 9, 2018.