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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs were companies engaged in steel materials manufacturing and wholesale retail business, etc., and completed the development project on March 3, 201 with permission for the creation of a site for Class II neighborhood living facilities (manufacturing facilities) on November 1, 201, with respect to the instant land’s land category changed to “forest” but “factory site” on December 12, 2016, after the completion of the development project.
(1) The former amount of the gold (as of November 1, 2016) (1) the land at the time of completion (as of November 1, 2016) is 2,909,403,021 development costs of 59,193,021 development costs of 59,193,09,753,508 small 4,281,349,6273 (i) development gains (ii) 1,66,150,374 (iii) development charges x 25%) 416,537,590
B. On November 16, 2017, the Defendant imposed on the Plaintiffs the development charges of KRW 416,537,590 calculated as listed below (hereinafter referred to as “instant disposition”) on the basis of the actual purchase price as at the starting date of the land price of the instant land, and on the end date of the termination date, Article 10(1) and (5) of the former Restitution of Development Gains Act (Amended by Act No. 15305, Dec. 26, 2017); Article 11(7)2 of the Enforcement Decree of the same Act; and Article 8 of the Enforcement Rule of the same Act, based on the arithmetic average of the values appraised by two appraisal corporations:
[Reasons for Recognition] Unsatisfy, Gap evidence 2, 3, Eul evidence 2 to 6, 8, 9, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Two appraisal corporations’ appraisal of the land price at the time of termination in the course of the plaintiffs’ assertion in the instant disposition is the same as the corrected values of time adjustment, local factors, and other factors (hereinafter “other factors”), excluding individual factors, so it is difficult to trust the appraisal results, second, and other factors.