1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. Details of the disposition;

(a) Permission for development activities of owners of shares as to B, etc. before partition, and Table 1 annexed hereto;

1. As indicated in the record, 14 persons, such as D, etc. holding ownership of 9,524 square meters of forest land B in Gwangju-si, Gwangju-si (hereinafter “Cri”) prior to subdivision, were entitled to permission for development activities as prescribed by Article 56(1) of the former National Land Planning and Utilization Act, by specifying the location of 292 square meters of forest land (i.e., 9,524 square meters of forest land B before subdivision and 1,136 square meters of G forest land prior to subdivision (i.e., 9,524 square meters of land; hereinafter “instant land”) among 1,136 square meters of forest land (i.e., 9,524 square meters of land”) and some of 292 square meters of forest land in G before subdivision.

2) 14 lots, including H 1,141 square meters, were partitioned from B B before subdivision, and 620/1141 of H’s equity share was due to the partition of co-owned property as of June 27, 2012, and 521/1141 of equity was owned by F. B. The Plaintiff’s acquisition of H ownership and the approval for use of IJ building 1) E and F’s building report on H detached housing was accepted on August 10, 2012, and the Plaintiff purchased H and completed the transfer registration on November 5, 2015, and became the owner of the building on November 25, 2015.

The Plaintiff obtained permission to change to multi-household housing on December 29, 2015, and obtained approval for the use of “multi-household housing J-Dong” on December 16, 2016.

2) On January 16, 2017, Qand Qand 571 square meters were divided in H (hereinafter “H”) or “Plaintiff’s land”.

A person shall be appointed.

C. On August 22, 2018, the Defendant: (a) deemed that 14 persons, including D, jointly engaged in the instant land development project; (b) notified the Plaintiff of the imposition of development charges of KRW 106,950,580 regarding multi-family housing and road site development projects of the aggregate of H and L 1,162 square meters (site 1,141 square meters, road 21 square meters); (c) subsequently, on January 29, 2019, notified the Plaintiff of the imposition of development charges of KRW 1,141 square meters, excluding L. 21 square meters; and (d) notified the Plaintiff of the imposition of development charges of KRW 106,318,130 on the instant land

(hereinafter referred to as “instant disposition of imposition”).