1. The Defendant’s imposition of development charges of KRW 180,389,050 against the Plaintiffs on August 28, 2017 is KRW 32,278,300.

1. The details of the Plaintiffs’ land ownership: C 50/100 square meters in F 401 square meters in a land category, 501 square meters in a land category, 50/100 D 50/100 G 2 G 139 square meters in a 634 square meters in a 401 square meters in a 634 square meters in a 401 square meters in a 634 square meters in a 401 square meters in a 581 square meters in a 581 square meters in a 6629 square meters in a 129 square meters in a 130 square meters in a land category;

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.

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

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

The above Plaintiffs obtained authorization of completion 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).

(3) The calculation details of development charges 16,26, 318, 689, 060 (5) development costs 160,559, 768 (6) development costs 180, 559, 768 (=(i) x 0.25) 180, 389, 050 / 050 / Development charges 2) / Development charges 2,26, 318, 689

D. 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 “instant disposition”) e.

The defendant calculated the above development charges by the following methods:

(1) The land price as at the starting point shall be calculated by adding the increases in normal land prices to each officially assessed individual land price in 2017, which is the year to which the starting point of imposition belongs, for each land of this case.

(2)