1. Revocation of a judgment of the first instance;

2. Development charges imposed by the Defendant against the Plaintiff on July 13, 2017 KRW 151,536,030.

The reasons for this case are as stated in the reasoning of the judgment of the first instance, except for the modification as follows:

Therefore, it is quoted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

[Revision] Part 4 and 5 of the first instance trial judgment "the land use status of this case is identical to that of this case" shall be changed to "the commercial land of this case" under the attached Table 3 of the third judgment of the first instance.

The attached Form of the judgment of the first instance court shall be replaced by the attached Form of this judgment.

Part 7 through 8 of the judgment of the first instance shall be amended as described in the following box.

1) As to the assertion regarding the selection of comparative standard land and the calculation of land price at the time of termination, the former Restitution of Development Gains Act (amended by Act No. 15305, Dec. 26, 2017; hereinafter “former Restitution of Development Gains Act”).

According to Article 10(1), the land price at the end of the imposition shall be the value calculated by adding the increases in normal land prices from January 1 of the relevant year to the end of the imposition to the end of the imposition, based on the officially announced value of the reference land under Article 3(7) of the Act on the Public Announcement of Real Estate Values based on the officially announced value of the reference land which is the most similar to the land at the time of the end of the imposition and the land

Meanwhile, Article 3(7) of the Act on the Public Announcement of Real Estate Values provides that “Where the Minister of Land, Infrastructure and Transport deems it necessary for the calculation of the officially assessed individual land price under Article 10, he/she shall prepare a standard comparison table on the factors for the price formation of reference land and individual land subject to calculation and provide it to the head of a Si/Gun/Gu,” and Article 10(4) of the same Act provides that “where the head of a Si/Gun/Gu determines and publicly announces officially assessed individual land price, he/she