1. The judgment of the court of first instance is modified as follows.

Development charges imposed on the plaintiffs on August 28, 2017 by the defendant on August 28, 2017 180,389.

1. Details of the disposition;

A. The Plaintiffs, as indicated below [Attachment 1], owns a total of 2,707 square meters of a total of 8 lots, including 401 square meters in Daegu-gu, Daegu-gu, and the total area of 2,707 square meters (hereinafter “each of the instant lands”) as follows.

The details of the Plaintiffs’ land ownership in the land owned by the Plaintiffs, 50/100 square meters C 401 square meters in F-type land size 1 F-type land size 401 square meters in F-type C 50/100 D 50/100 2 G 139 square meters in G 3 H 634 square meters B 634 square meters in 401 square meters in J-type A 581 square meters in J-type land E 622 square meters in 130 square meters in 129 square meters in 129 square meters in J-type land E 130 square meters in 129

B. On February 2017, Plaintiff A and E applied for permission to engage in development activities (such as changing land form and quality) under Article 56(1) of the National Land Planning and Utilization Act (hereinafter “National Land Planning Act”) and construction (extension) permission under Article 11(1) of the Building Act to extend automobile-related facilities in each of the instant lands to the Defendant.

C. On February 23, 2017, the Defendant permitted the aforementioned development activities and construction (extension) to the said Plaintiffs.

The above Plaintiffs obtained approval for use from the Defendant on March 23, 2017 after the development activities of each of the instant lands and the extension of automobile-related facilities (sale sites).

On August 28, 2017, the Defendant notified the Plaintiffs of the development charges of KRW 180,389,050 calculated as follows [Attachment 2] in accordance with the Restitution of Development Gains Act (hereinafter “Development Gains Refund Act”).

(hereinafter referred to as "disposition in this case"). Items (1) The calculated value of items (unit: won) ① The deducted amount (3), the land price of which at the time of completion is 2,226,318,689 (4) the starting point is 8,095,060 in normal land prices as of the starting point, and 160,559,768 (160,060 x 0.25) development charges 180,389,050 [Attachment 2] development charges.

E. The Defendant calculated the above development charges in the following manner:

(1) The land price as at the starting point shall be the publicly assessed individual land price in 2017, each of the year to which the starting point of imposition belongs (based on January 1, 2017) for each of the land in this case.