On January 3, 2019, the Defendant imposed development charges of the Plaintiff at KRW 40,316,290 and KRW 92,440,540, respectively.

1. Details of the disposition;

A. On November 11, 2015, the Plaintiff: (a) on April 14, 2017, the aggregate of the size of the land B, C, D, and E and the aggregate of the size of F, G, H, H, and I land; (b) on April 14, 2017, the aggregate of the size of F, G, H, H, and I land was combined with C land; and (c) on June 19, 2017, the land E was combined with B land; and (c) on June 19, 2017, G land, H land, and I land

(hereinafter referred to as “each land of this case” in total, and if individual land is referred to as “the land number, it shall be specified only as the land number), the factory construction was approved for the purpose of building a factory site for the land site, and the factory was newly constructed on the ground and completed the development project after obtaining approval for use of the building on December 29, 2016.

B. On January 3, 2019, pursuant to Article 10 of the Restitution of Development Gains Act (hereinafter “Development Gains Refund Act”), the Defendant calculated the land price as of January 1, 2015, based on the officially assessed individual land price as of January 1, 2015, based on the officially assessed individual land price as of January 1, 2016, and imposed development charges on the Plaintiff (hereinafter “instant disposition”), as follows:

The starting point is November 11, 2015, which is the date of approval for factory construction, and the starting point is December 29, 2016, which is the date of approval for use of a building.

B, C, D, and E, and (1) The amount of an amount classified as the details of imposition of development charges on the aggregate of 2,815 square meters shall be as follows: ① The end point at the end of 752,259,871: December 29, 2016: