1. The judgment of the first instance on the claim after the reduction in the trial is revoked, and the plaintiffs and the intervenors succeeding to the plaintiff.

. As can be seen, the cost of establishing basic living facilities is included in the sales and management costs.

The cost of installing basic living facilities included in sales expenses and management expenses may be calculated by multiplying the cost of the site for basic living facilities, the cost of creation, and the direct personnel expenses by the above calculation ratio.

* 90,059,220,291 won = (615,315,050,934 won 1,008,839,146,077 won 31,346,176,002 won) ¡¿ 5.44% of capital cost x 5.44% of the amount of net input (the amount obtained by subtracting the amount collected from the input amount such as land cost and cost of creation) x the amount calculated by multiplying the cumulative amount of net input (the amount obtained by subtracting the amount collected from the input amount such as land cost and cost of creation) by 5.69%, the capital cost also includes the cost of installing basic living facilities.

However, since the records of this case cannot seek the cumulative amount of net inputs, the cost of installing basic living facilities included in the capital cost shall be calculated by multiplying the ratio of the site cost and the cost of creating basic living facilities to the total cost of land and the cost of creating basic living facilities to the capital cost.

* 190,031,300,932 = 770,058,346,000 won x (615,315,050,934 won 1,008,008,146,077 won) / (3,149,000,090,000 won) 3,432,513,000,000 won : Other expenses include the cost of installing basic living facilities by multiplying the total amount of direct expenses by 0.24%. Thus, other expenses include the cost of installing basic living facilities.

The cost of the basic living facilities included in other expenses may be calculated by multiplying the cost of the site for the basic living facilities, the cost of the creation, and the direct personnel expenses by the other cost rate.

* 3,973,200,895 won = (615,315,050,934 won 1,008,839,146,07 won 31,346,176,002 won) ¡¿ 0.24%

E. Therefore, the cost of basic living facilities spent in relation to a housing site development zone in Seongbuk-nam L district in this case is calculated as KRW 1,939,564,095,131, which is the sum of the site cost, development cost, direct personnel cost, sales cost, management cost, capital cost, and other expenses (i.e., the sum of the above table 7 through 2) recognized earlier, and the housing site in this case.