1. On December 31, 2015, the Defendant’s road occupation and use fees of KRW 131,493,00, value-added tax of KRW 13,149,30, and license tax of KRW 135.

1. Details of the disposition;

A. The Plaintiff is a housing redevelopment and rearrangement project association established for the purpose of implementing the housing redevelopment and rearrangement project (hereinafter “instant rearrangement project”) in the total area of 46,576.2m2 (hereinafter “instant project area”) of the 1490-10 and 323m2, Busan Metropolitan Government.

B. After obtaining authorization for the establishment of a project on March 25, 2010, the Plaintiff applied for authorization to implement the project on December 8, 2011, and the Defendant issued an authorization to implement the project on May 7, 2012 (hereinafter “instant authorization to implement the project”), and announced it on the 16th of the same month. Since then, the said project implementation plan was amended on October 25, 201 and announced on the same day.

C. The written authorization for project implementation and the written authorization for project alteration of the instant rearrangement project are indicated as the “infrastructure for improving the purpose of use,” including the land category located within the instant project area, indicated in the separate sheet No. 1, which is the road (hereinafter “instant road”), and the total area to be incorporated is 2,328 square meters.

On December 31, 2015, the Defendant rendered each disposition imposing KRW 131,493,00, value-added tax, KRW 13,149,300, KRW 135,000, KRW 135,000, KRW 135,000, KRW 6,560,000, and KRW 6,560,000, respectively, for each of the following reasons: (a) deeming that the Plaintiff occupied and used the instant road during the rearrangement project period from June 18, 2014, which was the date of commencement to December 31, 2015, which was the date of completion of construction; (b) the road occupation and use fees of KRW 42,975,025, and KRW 88,463,9,983,

(hereinafter referred to as “instant disposition”). [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1 (including branch numbers), and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. Attached Form 2 of the relevant statutes is as indicated in the relevant statutes.

B. Whether “road occupation and use fees, etc.” exempted pursuant to Article 32(6) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”) include “road occupation and use fees, etc.” or “Urban Maintenance and Improvement Act.”