1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the instant disposition

A. F Co., Ltd. leased a parcel of land as indicated below, owned by the Plaintiffs, and opened access roads to solar power facilities on August 29, 2014. On February 11, 2015, three electric units and three electric units on April 13, 2015, respectively, are currently constructing one electric room and operating solar power facilities.

Seosan-si E (which is changed to Seosan City G on January 26, 2015) whose land category of address is changed 1, Seosan-si 1, 2015 - Seosan-si 2, Seosan-si, 14, Seosan-si, 14, Seosan-si, 2015 ( changed to Seosan-si, 26 January 26, 2015).

B. On January 17, 2018, the Defendant notified the Plaintiffs of the calculation statement of development costs for the calculation of development charges on the ground that the project to create sites for solar power facilities (hereinafter “instant project”) concerning each of the lands listed in the said table Nos. 1, 2, 4 through 7, 9, 10, and 12 (hereinafter “instant land”) is a project subject to the imposition of development charges under the Restitution of Development Gains Act (hereinafter “Development Gains Refund Act”). On February 23, 2018, the Plaintiffs submitted the calculation statement of development costs to the Defendant.

C. On March 22, 2018, the Defendant notified the Plaintiffs that development charges will be imposed as follows:

Subject matters: The amount to be imposed on the development of solar-powered site: Imposition standard: [The land price at the time of completion of the imposition (development cost)] x 25% x other matters (Calculation in detail] 1,019,765,933 2,730,425,613, the increase in normal land price at the time of completion of the imposition