1. The Defendant’s imposition of development charges of KRW 3,517,086,840 against the Plaintiff on December 6, 2018 shall be revoked.

2...

1. Details of the disposition;

A. On July 26, 2010, the Plaintiff purchased KRW 99,700,000,000 of Nam-gu Busan Metropolitan City from Busan Metropolitan City to KRW 42,052.6 square meters. On March 6, 2018, the said land was combined with B large 42,052.6 square meters (hereinafter “instant land”).

B. On June 28, 2013, the Plaintiff obtained approval from the Defendant for a housing construction project that constructs apartment units with a total floor area of 490,480,7982 square meters, a number of four buildings, and a number of households of 1,488 units on the instant land (hereinafter “instant housing construction project”). Since then, the Plaintiff completed the instant housing construction project on the instant land, and undergone a pre-use inspection on the said apartment units on March 27, 2018.

C. On December 6, 2018, the Defendant: (a) against the Plaintiff, the instant housing construction project was amended by Act No. 12245, Jan. 14, 2014; hereinafter referred to as “former Act on the Restitution of Development Gains”).

Article 5(1)1 of the Enforcement Decree of the Restitution of Development Gains Act and Article 5(1)1 of the Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter referred to as the "former Enforcement Decree of the Restitution

3,517,086,840 won or less for the reason that it is a project subject to the imposition of development charges as prescribed in subparagraph 1 of attached Table 1 (hereinafter referred to as "development charges of this case") shall be referred to as "development charges of this case".

the Commission determines and imposes the Company.

hereinafter referred to as "disposition of this case"

(1) Separate calculation details: (1) The land value as at the time of completion of imposition 147,929,584,501 ② The land value as at the time of commencement of imposition 76,449,258,571 development costs 19,031,55,255, and 03,380,423,278 contribution in normal terms: Development gains (i) 14,068,347,397 ④ Development charges (i) 25%; (ii) 3,517,086,840

D. The Defendant’s calculation details of the instant development charges are as follows.

[Ground of recognition] Unsatisfy, entry of Gap 1, 3, 4, and 5 evidence, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion only runs a housing construction project on the land that is unnecessary to construct a site.