1. The Defendant imposed development charges of KRW 133,223,160 on the Plaintiff on July 25, 2018.

1. Details of the disposition;

A. On May 23, 2007, the Plaintiff obtained approval for the use of four animal and plant-related facilities on the ground (hereinafter “instant building”) located in Seo-gu, Seo-gu, Incheon (hereinafter “instant land”) prior to the use of the instant land. On November 22, 2016, the Plaintiff obtained permission for the alteration of the use of the instant building from the Defendant to a factory on November 22, 2016. On January 2, 2017, the Plaintiff obtained approval for the use of the instant building due to the alteration of the use.

(hereinafter “instant development act.” After that, the land category on the public register of the instant land was changed from October 19, 2018 to that of a factory site.

B. Article 5(1)7 of the former Restitution of Development Gains Act (amended by Act No. 15305, Dec. 26, 2017; hereinafter “Development Gains Restitution Act”) and Article 4(1) [Attachment 1] 7 of the Enforcement Decree of the same Act, the Defendant calculated the development charges for the instant development activities, deeming the instant development activities as “a business involving land category change.” In order to calculate the price of the instant land as of January 2, 2017, the date of the completion of the instant development activities, the Seo-gu Incheon (hereinafter “the instant comparative standard site”) as the comparative standard site. In comparison with the following factors, the Defendant assessed the price distribution rate on the officially announced land price of the comparative standard site as 1.0 in comparison with the price formation factors, etc.:

The land price and total distribution rate of the harmful facilities (railroads, etc.) located adjacent to the high-class road for land use, (railroads, etc.) and hazardous facilities (wastes, etc.) located adjacent to the road for industrial use, of this case, shall be at least 500m but more than 1m but not less than 520,000m in the length of the industrial plane of the industrial plane of the standard site of this case, at least 50m but not less than 1m but not less than 520m but not less than 520,000m in the length of the industrial plane of the standard site of this case, 1.00m and 1.00m and 1.00

C. Accordingly, the Defendant calculated the land price at the time of completion of the instant land at KRW 520,00 per square meter as the value of KRW 3,90,352,258, and thereafter deducted the land price at the time of commencement, etc. as follows, and then multiplied by 25% of the imposition rate.