1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff is a company established for the purpose of the building construction business, etc., and purchased from B on May 30, 2012 the total sum of KRW 530 million in total of KRW 24,727m2, D forest land 641m2, E forest land 11,808m2.

(hereinafter “instant sales contract”). B.

The contract of this case does not specify the price of each of the above lands. On June 2012, the Plaintiff filed a report on a real estate transaction contract with the amount calculated by dividing the above KRW 530 million against the Defendant by the area of each land and dividing the transaction amount of KRW 303,530,000 for C, KRW 81,520 for D land, KRW 820,00 for D land, and KRW 14,950,00 for E land.

(hereinafter referred to as "report on a real estate transaction contract").

On January 10, 2014, the Plaintiff obtained a building permit granted from the Defendant for the purpose of constructing a detached house and opening a site for entry into a zone on the ground of a total of 4,032 square meters of the area of each land listed in the attached Table 1 (hereinafter “each land of this case”) and the Gyeonggi-do G land in Yangyang-gun, Gyeonggi-gun. The land listed in paragraphs 3 and 8 among each land of this case is from C, and the land for each land is a land category change and divided from D and E.

The plaintiff was approved to use a building completed on December 6, 2016.

E. Around September 2017, the Plaintiff revised a report on the transaction amount of the instant sales contract to the Defendant at KRW 59,34,800 for land C, KRW 171,276,30 for land D, KRW 29,378,90 for land E, and KRW 299,378,90 for land E.

(f) On May 14, 2018, the Defendant: (a) deemed that development gains of KRW 122,403,474 (the land price at the time of termination is KRW 402,924,924,00 at the time of completion - the land price at KRW 45,610,503 - the land price at the starting point - the development costs of KRW 231,112,498 - the increase in normal land prices of KRW 3,797,525) have occurred; and (b) imposed development charges of KRW 30,60,860 on the Plaintiff.

(hereinafter referred to as “instant disposition”). [Ground of recognition] There is no dispute, A.