The judgment of the first instance shall be revoked.

The Defendant’s farmland preservation charges of KRW 41,565,030 against the Plaintiff on March 7, 2018.

1. Details of the disposition;

가. 주식회사 B(이하 ‘B’이라고 한다)은 2016. 1. 25. 피고에게 전남 장성군 C 답 2,697㎡ 중 2,575㎡(위 개발행위 면적은 2016. 6. 14. 2,561㎡로 변경되었다. 이하 변경 후의 토지를 ‘이 사건 토지’라고 한다) 지상에 건축면적 1,346.6㎡(= 제조시설 852.5㎡ 부대시설 494.1㎡), 업종 ‘금속 문, 창, 셔터 및 관련제품 제조업’, 생산제품 ‘알루미늄 창호샷시’인 공장신설 승인을 신청하였다

(hereinafter “instant factory”). (b)

On February 4, 2016, the Defendant approved the above application and exempted the farmland preservation charges against B on the ground that the instant factory constitutes a factory established by a founder who obtained approval of a business plan pursuant to Article 33 of the Support for Small and Medium Enterprise Establishment Act.

C. B filed an application for approval of use of a building on August 29, 2016 after completion of the instant factory, and the Defendant approved the use on September 7, 2016.

However, on December 7, 2016, B sold the instant land and factory to D, and completed the registration of each ownership transfer on December 21, 2016, and the Plaintiff (D’s husband) around that time registered the instant land and factory with the trade name “E” with D’s approval for the use of the instant land and factory, and operates laundry business at that place.

In November 13, 2017, from November 13, 2017 to December 24, 2017, Jeonnam Do governor issued a comprehensive audit and order to take the following measures to the defendant:

[Unlawful and Unjust Matters] On September 16, 2015, the Defendant had registered as a small and medium enterprise and applied for the new construction of a factory on the instant land, but continued to be exempted from farmland preservation charges, despite the fact that the instant land, which was reduced or exempted on January 16, 2017, was sold within five years from the grace period for the establishment of a new business, and was excluded from the small and medium enterprise.