1. The Defendant’s imposition of development charges of KRW 630,649,670, which the Plaintiff rendered on October 13, 2016 exceeds KRW 9,934,646, out of the imposition disposition.

1. Details of the disposition;

A. According to the Restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”), the State is obliged to impose and collect development charges from the development project operator, etc. in the sense that the State recovers part of the development gains (an increase in the value of land reverted to the implementer of the development project or the landowner in excess of the increases in land prices) following the implementation of the development project

(See Articles 1, 2, and 3 of the Restitution of Development Gains Act). (b)

Development gains under the Development Gains Refund Act shall be calculated as the value of the land at the time of authorization and permission for a development project (the value of the land subject to imposition at the time of completion of imposition, in the case of statutory expressions; hereinafter referred to as “land price at the time of completion of imposition”) from the value of the land after completion of the development project (the “value of the land subject to imposition at the time of commencement of imposition”; hereinafter referred to as “land price at the time of commencement of imposition”); and the amount calculated as the amount calculated by subtracting both the increase in the normal land price at the time of commencement of imposition and the development costs between the time of completion of imposition and the time of completion of imposition (see Article 8 of the Development Gains Refund Act); and the development charges to be paid by the

From June 16, 2014 to May 13, 2016, the Plaintiff newly built a general restaurant (type 2 neighborhood living facilities) on a total of 6 lots of land, such as 757 square meters in Gangseo-gu Seoul Metropolitan Government (hereinafter “Bdong”) and 982 square meters in D, E, 228 square meters in size, 1,17 square meters in size in size, F, G, 618 square meters in size, G, 748 square meters in forests, and 4,450 square meters in size in a total of 6 lots of land (type 2 neighborhood living facilities), and built to use the remainder of land as a parking lot.

(hereinafter referred to as the “instant construction,” and the land on six parcels of which the said construction is carried out is referred to as the “land on the instant project”).

The instant construction project is a project that requires a change of land category with respect to a total of four parcels of land, including a 757 square meters in C, D, 982 square meters in D, E, 228 square meters in 748 square meters in forests and fields, and H 715 square meters in forests and fields. The Defendant is based on Article 5(1)7, etc. of the Development Gains Refund Act.