1. The Defendant imposed development charges of KRW 77,650,760 on the Plaintiffs on December 27, 2017, respectively, KRW 75,380,870.

1. Details of the disposition;

A. On May 21, 2015, the Plaintiffs completed the registration of ownership transfer with respect to each 1/2 share of each 460.4 square meters (hereinafter “1 parcel of land”) from the Seo-gu Incheon Metropolitan City, Seo-gu (hereinafter “Seoul”) on May 13, 2015. On August 24, 2016, the Plaintiffs completed the registration of ownership transfer for each 1/2 share of each 1/2 share of the 1/2 square meters of the 796.4 square meters of the 1/22 square meters of the 1/2nd of the 460.7.27.

On October 27, 2016, the land of the Seo-gu Incheon Metropolitan City was divided into 796.4 square meters for D miscellaneous land in Seo-gu Incheon Metropolitan City (hereinafter “2 land”) and 200 square meters for E miscellaneous land in Seo-gu Incheon Metropolitan City (hereinafter “third land”).

(hereinafter referred to as "each of the instant lands" in the aggregate of land 1, 2, and 3.

On August 7, 2015, the Plaintiffs obtained a building permit from the Defendant to construct the buildings related to Class 1 and Class 2 neighborhood living facilities (retail stores, offices), and automobile-related facilities on each of the instant lands. On August 28, 2017, the Plaintiffs obtained approval for the use of each of the instant lands constructed by the Defendant under the said building permit from the Defendant, and completed registration for the preservation of ownership as to each of the instant shares on October 26, 2017.

After that, on March 16, 2018, each of the instant land was changed from the land before or after the land category to the land site.

C. The Defendant, upon obtaining a construction permit under the Building Act on each of the instant land, the land category of which is the front or the miscellaneous land, notified the Plaintiffs on November 15, 2017 that the aggregate of the development charges calculated as listed below will be imposed KRW 209,526,410, as follows, on the ground that the project, the land category of which of each of the instant land was changed to a site, accompanied by a change of land category under Article 5(1)7 of the former Restitution of Development Gains Act (amended by Act No. 15305, Dec. 26, 2017; hereinafter “former Restitution of Development Gains Act”).

(1) Seo-gu Incheon Metropolitan City, which was held on October 19, 2017.