1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On January 25, 2010, the Plaintiff obtained permission for development activities for the purpose of creating a site for Class I neighborhood living facilities (hereinafter referred to as “Class I business”) on the ground of the 6-5m2, 1,715m2 (hereinafter referred to as “land 1”) in Yeongdeungpo-gu, Chungcheongnam-gu, Chungcheongnam-do (hereinafter referred to as “No. 1”) and completed the said development activities, and received a completion inspection on January 28, 2014.

B. On January 25, 2010, the Plaintiff obtained permission for development for the purpose of creating a site for Class 1 neighborhood living facilities (hereinafter “Class 2 business”) on the ground of the 6-3 and the 2,077 square meters of land (hereinafter “Class 2 land”). On February 7, 2011, the Plaintiff obtained permission for development for the purpose of expanding the permitted area from 2,077 square meters to 3,643 square meters. After completing the said development activities, the Plaintiff received a completion inspection on January 28, 2014.

C. On January 25, 2010, the Plaintiff obtained permission for development activities for the purpose of creating a site for Class I neighborhood living facilities (retail stores) on the ground of 208 square meters (hereinafter “third land”) in Yeongdeungpo-gu, Seoul Special Metropolitan City (hereinafter “third land”) and completed development activities on the ground, and received a completion inspection on January 28, 2014.

On June 10, 2014, the Defendant notified the Plaintiff of development charges of KRW 185,465,860 for the first project, development charges of KRW 429,174,520 for the second project, development charges of KRW 9,347,360 for the third project, and the Plaintiff notified the Defendant of development charges of KRW 9,347,360 for the third project. Accordingly, on July 17, 2014, the Plaintiff shall be recognized as development costs. Since each of the instant lands is used as the open site for aggregate, the Defendant filed a request for review by asserting that the use of each of the instant lands at the time of termination should be deemed an industrial use, and filed a report on the actual purchase price of the second and third land.

E. On August 21, 2014, the Defendant recognized part of the value as at the starting point of the examination request prior to notification and the acquisition tax due to land category change.