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 May 13, 2014, the Plaintiff obtained approval for factory construction from the Defendant to build a factory site on the ground of the 161-127 and 161-296 (hereinafter collectively referred to as the “instant land”), the Plaintiff completed the construction of a factory on September 22, 2014, and obtained approval for the use of the building on October 8, 2014.

Division Calculation (won) ① The land price at the time when the imposition is completed shall be 202,12,706 development costs 91,68,4223 development gains (=i) 331,569,827 ④ Development charges (=ii) 827 ④ 82,89,851 ② The land price at the time when the imposition is completed is 202,112,706 development costs 91,68,422

B. The defendant

A. On April 2, 2015, the Plaintiff notified the Plaintiff of the scheduled imposition of the development charges to impose the development charges of KRW 82,892,456, calculated as follows.

C. On April 20, 2015, the Plaintiff filed a request for review prior to notification of development charges with the Defendant, stating that “the land price at the time of termination of the imposition was calculated erroneously, and the prior drainage conduits, irrigation canals, and road use approval expenses, and ground reinforcement construction expenses should be included in the development costs.”

The Defendant calculated the land price at the time of completion of the imposition of the instant land as KRW 866,970,00 according to the appraisal results (hereinafter “disposition appraisal results”) by entrusting the land price to the Central Appraisal Corporation and the Korea Appraisal Board, and recognized the development costs, excluding the part corresponding to the size of the building, from among the construction costs for ground reinforcement works, as development costs. The Defendant did not recognize the development costs as the advance drainage conduits, waterway and the expenses for road use, and did not recognize the development costs. On May 7, 2015, the Defendant classified the disposition imposing development charges of KRW 45,027,680 (hereinafter “instant disposition”) calculated as follows to the Plaintiff on May 7, 2015 (hereinafter “instant disposition”). ① The land price at the time of completion of the imposition is 866,970,002. ② The land at the time of completion of the imposition is 540,276,873 increase in normal land prices: 8,491,508 development costs (= development gains)