1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 20, 201, the Plaintiff obtained from the Defendant, on December 20, 201, permission for development of 2,358 square meters (hereinafter “instant land”) of B forest No. 9,569 square meters (hereinafter “instant land before the instant partition”) with respect to the land of Class II neighborhood living facilities (manufacturing facility and business office) for the purpose of site creation.

B. On February 1, 2012, the instant land before the instant partition was converted to the size and registration of 10,394 square meters of C forest land in Sungsung-si. On February 3, 2012, the instant land was divided into the instant land (2,358 square meters of C forest in Sungsung-si), 2,98 square meters of D forest in Seosung-si, and 5,038 square meters of E forest, respectively.

C. On January 22, 2013, the Plaintiff completed the construction of the instant land as a factory site, and undergone a completion inspection on development activities conducted by the Defendant under Article 62 of the National Land Planning and Utilization Act.

On July 23, 2013, the Defendant imposed development charges of KRW 65,421,530 on the Plaintiff (hereinafter “instant disposition”). The land price as of the starting point was calculated by adding the increases in normal land prices from the base date of the officially assessed individual land price to the starting date of the imposition.

(1) The purpose of the whole pleadings and arguments is as follows: ① The land price as of the starting point of the deduction amount is 316,301,128 development costs 234,390,102 normal increase in normal land prices 20,830,3513 development gains (=1-2) 261,686,135 46,421,530 development charges (a less than 00 won) 65,421,530 development gains 65,421,530 25% of development charges / [based for recognition] 2 through 8, 11, Eul evidence 1 through 5, evidence 9, evidence 10-1, 2, 11-1, 2-2, and 11-2, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. On August 10, 201, before the commencement of the imposition of development charges, the Plaintiff purchased the instant land in KRW 966,070,990 and paid the acquisition tax and registration tax based on the purchase price as the tax base.

Therefore, the land price as of the starting point shall not be the officially assessed land price, but the actual purchase price.