1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. Details of the disposition;

A. On July 7, 2008, the Plaintiff obtained a construction permit from the head of Jung-gu Incheon Metropolitan City Free Economic Zone Authority to construct a Class 1 neighborhood living facility (retail stores) with a total floor area of 264 square meters in the Jung-gu Incheon Metropolitan City, Incheon Metropolitan City (hereinafter “instant land”). On March 12, 2010, the Plaintiff obtained approval for use on March 12, 2010 after completing construction works.

(hereinafter “instant development project”). (b)

When the land category of the instant land was changed from an amusement park on March 16, 2010 to a site, the Defendant: (a) deemed that the instant development project was subject to development charges as “development project involving land category change” under Article 5(1)9 of the Restitution of Development Gains Act (amended by Act No. 10662, May 19, 201; hereinafter “Act”); and (b) rendered the instant disposition imposing development charges of KRW 116,801,690 on the Plaintiff on April 20, 201.

(2) The purport of the whole pleadings and arguments as follows:

2. Whether the instant disposition is lawful

A. On August 11, 2003, at the end of the Plaintiff’s assertion 1, the land of this case was designated as a free economic zone in the Cdong where the land of this case was located. On October 2006, the Incheon Metropolitan City Free Economic Zone Authority announced Young-do Integrated Master Plan, and on December 30, 2009, notified the restriction on building permission and topographical drawings.

Accordingly, the plaintiff believed that the defendant would expropriate the land of this case and developed the development project of this case.