On May 31, 2019, the Defendant’s officially assessed land price as of January 1, 2019 on the size of 1,350 square meters prior to Chungcheongnam-si on May 31, 201, is as of January 1, 201.

1. Details of the disposition;

A. On May 31, 2019, the Defendant, on January 1, 2019, determined and publicly announced the officially assessed land price as of January 1, 2019 as KRW 978,200 per square meter (hereinafter “instant disposition”).

B. The instant land is designated as a development restriction zone and a Class-I general residential area. In determining the individual land price of the instant land, the Defendant: (a) assessed the comparative standard site as C-3,108 square meters with respect to a development restriction zone with respect to the land of this case (hereinafter “first-use land”); (b) calculated the individual land price of land for first-use by multiplying 906,000,000 square meters with the individual land price of the said comparative standard site by 0.010,000 square meters with respect to the land price of 1-use land; (c) calculated the individual land price of land for first-use by 915,000,000 square meters with respect to the land price of 472 square meters for Class-I general residential area (hereinafter “second-use land”); and (d) calculated the individual land price of land for second-use by multiplying 1,930,000 square meters with the price distribution rate of 0.558 on the land price comparison table.

Accordingly, the officially assessed individual land price for the entire land of this case is calculated as 978,200/m20 [(915,000 x 878 m2 m2 x 1,096,000 m2) ± 1,350 m2 x 472 m2], which has fallen below 27% of the officially assessed individual land price of the previous year compared to 1,33,000 m2.

C. On June 20, 2019, the Plaintiff filed an objection against the Defendant regarding the determination of the officially assessed individual land price, but the Defendant dismissed it on July 29, 2019.

[Ground of recognition] Facts without dispute, entry of Gap 1 through 5, 7, 9, 14, 15, 20 evidence, Eul 1 through 4 (including each of them; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. As to the determination of the officially assessed individual land price for the first purpose in 2019, the Plaintiff’s summary of the allegations by the parties.