The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. The Plaintiff filed an application for approval for the establishment of a factory on the ground of B, etc., 17,279 square meters (hereinafter “instant land”) and completed a factory establishment project (hereinafter “instant development project”) with respect to a factory established on April 5, 2016 with the Defendant’s approval for the establishment of a factory on December 11, 2013 and December 12, 2013, and with respect to a factory established on April 5, 2016.

B. On October 18, 2018, the Defendant rendered a disposition imposing KRW 123,734,990 for development charges in relation to the instant development project (hereinafter “instant disposition”) on the Plaintiff. The specific calculation details are as follows.

(c)

On January 11, 2019, the Plaintiff filed an administrative adjudication with the Central Land Expropriation Committee to the effect that the land price at the time of commencement of the instant disposition is recognized as the actual market price of the instant land, not the individual published land price, and that the amount of development charges is specified and changed in property. However, the Central Land Expropriation Committee dismissed the Plaintiff’s appeal on August 22, 2019.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 4, 5, Eul evidence Nos. 1, 3 and 7, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. On June 3, 2013, prior to the commencement date of the instant disposition, the Plaintiff asserted that the instant development project was carried out by purchasing the instant land from C as a normal transaction price. In accordance with Article 10(3)5 of the Restitution of Development Gains Act and Article 11(5)1 of the Enforcement Decree of the Restitution of Development Gains Act, the land price at the commencement date of the instant land should be determined based on the actual purchase price, not the individual publication price, but the actual purchase price. However, the development cost of the instant disposition was determined based on the individual publication price at the start date, and thus, is unlawful.

(b) as shown in the attached Form of the relevant statutes;

(c)

Facts of recognition

The down payment of KRW 3,641,600,000 is KRW 360,000,000,000,000. The intermediate payment of KRW 360,000 on June 3, 2013.