1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. On March 25, 2014, the Plaintiff completed the construction on September 2014 after obtaining approval for the project plan with respect to the construction of a housing construction project to build a Sindong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong (hereinafter “instant project”). The Plaintiff completed the construction work and completed the pre-use inspection on April 26, 2017.

B. Meanwhile, while running the instant business, the Plaintiff purchased each of the lands listed in the table below (hereinafter referred to as “land in Paragraph 1”; when referring together, hereinafter referred to as “each of the instant lands”) on the date of acquisition, and donated it to the Defendant on April 19, 2017.

On August 7, 2014, 2014, 150,000 square meters of the Plaintiff’s actual purchase price (won) 26-33 4,066 square meters of the Plaintiff’s actual purchase price (won) on the date of acquiring the Plaintiff’s location, 26-33 4,06 square meters of 150,000 square meters of 223 square meters of 24-38,000 3 square meters of 26-5218,68 square meters of 26-5218, 208 square meters of 26-41,29,586 square meters of 26-41,580,000 square meters of the above land and calculated on May 28, 2014 by means of an weighted average of 26-18,68,000 square meters of the above land and 26-258,298-25,000 square meters of land.

Total 6,005,321,990

C. After calculating the development costs of each of the instant land in accordance with the Restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”), the Defendant notified the Plaintiff of the scheduled development charges of KRW 625,405,830 regarding the instant project [the land price at the time of termination 10,672,045,677 - (the land price at the time of commencement 72,06,006,727 development costs at the starting point 72,06,727 development costs at the starting point 786,116,971)] ¡¿ (The land price at the starting point 786,006,727 development costs at the starting point 7,312,298,623)] x

In the case of land in paragraphs 1 and 2 - there is no such special factor as the purchase price serves as the tax base for acquisition tax, and in the case of land in paragraph 3, it is calculated by adding up the land price increase up until the imposition is completed based on the actual purchase