1. The Defendant’s disposition imposing development charges against the Plaintiff on August 22, 2016 is revoked.

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

1. Details of the disposition;

A. On September 8, 2015, the Plaintiff entered into a real estate sales contract that purchases a real estate of KRW 838,350,000 for 2,056 square meters (hereinafter “instant land”) from Si-Gun, Busan-gun (U.S.) (hereinafter “instant land”). On September 8, 2015, the Plaintiff paid the down payment of KRW 61,00,000 on September 8, 2015 and the remainder payment of KRW 77,350,000 on October 7, 2015, and completed the registration of ownership transfer for reasons of sale as of October 7, 2015.

B. On November 13, 2015, the Plaintiff obtained authorization for new construction of Class II neighborhood living facilities (retail stores, warehouses), which are development projects involving the change of land category, and completed construction on the ground of the instant land on April 12, 2016.

C. On August 22, 2016, the Defendant imposed development charges of KRW 32,369,310 on the Plaintiff based on the officially assessed individual land price of the instant land in relation to the construction of the said neighborhood living facilities (hereinafter “instant disposition”). The calculation details are as follows.

(B) The starting point of imposition is November 13, 2015, which is the authorization date of the said new construction, and the starting point of imposition is April 12, 2016, which is the date of the completion of the said new construction. The land price at the time of completion of the separate imposition (i) shall be 568,139,175 (ii) the starting point of imposition is 275,095,61,365,451 development costs of 161,20,200,850 development gains (=) 129,47,261 development charges (=) 32,369,310 [based on recognition] Party A’s evidence (including the provisional number) and 3-1, each statement in the whole pleadings, and the purport of the whole pleadings.

2. Attached Form 1 of the relevant Acts and subordinate statutes shall be as follows;

3. The assertion and judgment

A. The summary of the Plaintiff’s assertion 1) The Plaintiff’s summary of the Plaintiff’s assertion constitutes a normal transaction price and paid KRW 838,350,000 to A as the purchase price of the instant land. As such, the Plaintiff constitutes the sale price of the instant land, the said KRW 838,350,000 (hereinafter “instant purchase price”).

(2) The Defendant asserts that the instant disposition, which calculated the development charges based on the officially assessed individual land price, should be calculated based on the basis of the calculation of the development charges, is unlawful. (2) The Defendant’s summary of the Defendant’s assertion, ① the land adjacent