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 December 1, 201, the Plaintiff obtained from the Defendant on December 1, 201, permission for the development of a site for Class 1 and Class 2 neighborhood living facilities pursuant to Article 56 of the National Land Planning and Utilization Act with respect to the aggregate of 1,865 square meters (1,324 square meters in the site, and 541 square meters in the road) of four parcels, including the 1,557 square meters in Gwangju-si, Gwangju-si.

B. On March 9, 2012, the Plaintiff obtained a building permit for construction of a building of the 1,324 square meters of underground floors, 2, and 764.28 square meters of total floor area from the Defendant on the ground by dividing the 1,131 square meters of forest land B in Gwangju-si (1,57 square meters of forest land B 1,57 square meters in Gwangju-si, in December 26, 2011, and the area was 1,131 square meters of land by the merger; hereinafter “instant land”). The Plaintiff obtained a building permit for construction of a building of the 1,324 square meters of land on the ground, and completed a completion inspection under Article 62 of the National Land Planning and Utilization Act on December 7, 2012, and obtained approval for use on the above land building on December 21, 2012.

C. On June 20, 2013, the Defendant issued a disposition imposing development charges of KRW 112,738,030 on the Plaintiff (hereinafter “instant disposition”). On the starting point, the land price was calculated by adding the increases in normal land prices from the base date of the officially assessed individual land price to the starting point of imposition to the officially assessed individual land price of the instant land.

(3) Development gains (=i.e., development gains) 450,952,147 ④ development gains 12,738,037/25/25/25/25 of development gains 25/37/30 of development gains 450,952,147/147/25/30 of the land price as of the starting point of the deduction amount 37,737,727,727 development gains 198,346,834/33 of the normal increase in normal land prices as of the starting point of the commencement point of the deduction amount, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. On August 12, 201, before the commencement of the imposition of development charges, the Plaintiff purchased KRW 750,000,000 from the non-party C and one other on August 12, 201, and paid acquisition tax by taking the purchase price as the tax base.

Therefore, the land value as of the starting point is.