1. The Defendant’s imposition of development charges of KRW 120,385,430 against the Plaintiffs on August 8, 2016 shall be revoked.

2...

. In calculating soil construction costs, the disposition will be deemed to have violated the calculation method of development costs as stipulated in Article 12(2) of the former Enforcement Decree of the Development Gains Refund Act (the development costs are the amount disbursed by the obligor in connection with the implementation of the project and presented with its calculation specifications and evidentiary documents).

B) Comprehensively taking account of the overall purport of the entries and arguments related to the cost of drainage and packing construction (1) , Gap 7, 9, 12, Eul 6,26,31, and Eul 6,26, and 31, the plaintiffs opposed to the defendant's disposition of 305,88,480 won as development charges, and submitted a written request for the examination before the notice of development charges to the defendant on February 14, 2014, the plaintiffs submitted a written report on the calculation of the cost of construction in the Hanyang University's Economic Research Institute (Evidence No. 7) concerning the calculation of development charges, ② The above written report on the calculation of the cost of construction in question was 32, 32, 200, 60*60), 15, 27, 327, 207, 30, 300, 30, 46, 30, 46, 20, 30, 36, 4, 20, 4, 20.

See: (3) The Plaintiffs are dissatisfied with the corrective disposition issued on October 7, 2014 by the Defendant, which reduces development charges to KRW 86,697,640, and the Defendant submitted a written objection to the Defendant on August 18, 2015, and the work of the Industrial Economic Research Institute for the Incorporated Foundation F, etc. concerning the calculation of development costs, which are the applicants.