1. The Defendant’s imposition of development charges of KRW 326,250,890 against the Plaintiff on April 23, 2019 shall be revoked.

2...

1. Details of the disposition;

A. The Plaintiff is the owner of each land indicated in the Seocho-gu Seoul Metropolitan Government 10,201 square meters (hereinafter “B”) and the attached list adjacent thereto, and is a corporation that constructed a private house on B’s land from around 2007 and uses it as a private house site.

The land indicated above B and each land indicated in the attached list was merged on April 29, 2016 and became land of 19,019 square meters in Seocho-gu Seoul Metropolitan Government.

B. On November 9, 2015, the Plaintiff applied for permission to engage in development activities on each land indicated in the separate sheet for the purpose of installing access roads and resting facilities to the Defendant, and obtained permission from the Defendant on April 6, 2016 following restoration works, etc.

(See Evidence A 3 through 5, hereinafter referred to as “instant permission for development activities”).

On October 24, 2016, the Defendant imposed development charges of KRW 191,887,520 on the Plaintiff according to the instant development permission.

(A) The imposition of development charges is based on the comparative standard for calculating the officially assessed individual land price of the land listed in the separate sheet Nos. 10 and 2, and the comparison standard site for calculating the officially assessed individual land price of the land listed in the separate sheet Nos. 1 and 2, and the comparison standard site for calculating the officially assessed individual land price of the land listed in the separate sheet Nos. 3 through 5,078 is changed to “Seoul Seocho-gu Seoul, Seocho-gu, Seoul, Seoul, the officially assessed individual land price of each land listed in the separate sheet (hereinafter “decision on publicly assessed individual land price”) was determined and applied to calculating the land price as at the starting point for calculating the development charges (hereinafter “decision on publicly assessed individual land price”).

If the calculation standard of development charges under Article 8 of the Restitution of Development Gains Act is expressed in the arithmetic formula, it shall be as follows:

Development charges = land at the time of completion - land at the starting point -