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 April 1, 2013, the Plaintiff purchased a land for C 1,446 square meters (this part was originally located in D, and the lot number was divided as at the present time; hereinafter “instant land 1”) and a land for E 34 square meters for factory (this part was originally located in F, if it was originally located in E; hereinafter “instant land 2”), respectively, from B, on April 1, 2013, the Plaintiff purchased the land for C 1,446 square meters (hereinafter “instant land 2”).

2. The registration of ownership transfer shall be completed;

(hereinafter referred to as “each of the instant lands” is referred to as “each of the instant lands.”

On the other hand, on December 14, 2007, B obtained approval for the alteration of factory establishment by changing the site area of 1,480 square meters including the land No. 1 in this case (However, the site area is indicated as "U.S. D" according to the lot number at the time) into the site for 1,480 square meters under the Industrial Cluster Development and Factory Establishment Act, and obtained the approval for alteration of factory establishment on January 30, 2008.

C. On May 15, 2013, after the purchase of each of the instant land, the Plaintiff obtained a new approval to change the establishment of a factory on May 15, 2013 (the site area of 1,480 square meters and the total floor area of 594 square meters), and the same year.

7. After obtaining a building permit for factory facilities, the construction of the relevant factory was carried out and the approval for use was obtained on December 12, 2013;

On June 5, 2014, the Defendant imposed upon the Plaintiff the development charges of KRW 78,744,880 calculated by applying the land price as at the starting point of each of the instant lands to the publicly assessed individual land price as set forth in the main sentence of Article 10(3) of the Restitution of Development Gains Act (hereinafter “Development Gains Refund Act”) (hereinafter “instant disposition”). (1) The land price at the starting point of the instant land (the starting point: December 519, 2013: the starting point of the beginning point of the instant land - the land price at the starting point of the instant land - December 14, 2007 - the land price at the starting point of the instant land 2.