1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. On December 6, 2013, the Plaintiffs filed a building report on the construction (hereinafter “instant development project”) of Class I neighborhood living facilities (public bath, soup bath, and detached housing (hereinafter “instant building”) on the land of 4,656 square meters in Ulsan-gun, Ulsan-gun, where the Plaintiffs shared by the Defendant, and 4,675 square meters in total (hereinafter “instant land”).

B. The Plaintiffs followed the instant development project and obtained approval for the use of the instant building from the Defendant on October 2, 2015.

C. On December 9, 2013, the Defendant notified the Plaintiffs that the instant development project is subject to the imposition of development charges under the Restitution of Development Gains Act, and notified the Defendant of the submission of the calculation statement of development costs to the Defendant within 40 days from the date the approval for use of buildings was obtained.

On December 18, 2015, the Defendant submitted a calculation statement of development costs from the Plaintiffs, and notified the Defendant that it will impose KRW 49,447,510 as development charges for the instant development project.

E. On January 7, 2016, the Plaintiffs filed a request for review prior to notification of development charges to the effect that a sum of KRW 153 million (hereinafter “instant grave relocation equipment”) paid to the Defendant for the transfer of graves on the instant land would be recognized as development costs. However, the Defendant, on January 22, 2016, pursuant to Article 11(3) of the Work Rule, in principle, limited to the development costs from the starting point of imposition to the end of imposition. The instant grave relocation equipment was paid on October 26, 2010 and October 27, 2010, and thus, cannot be recognized as development costs.

F. Thereafter, the Defendant, on February 5, 2016, ordered the Plaintiffs to pay development charges of the instant development projects KRW 49,447,510.