1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On March 23, 2011, the Plaintiff obtained permission for development activities from the Defendant for the purpose of building a site for Class I neighborhood living facilities (retailing stores) in 990 cubic meters from the 1,931 cubic meters of land before the instant partition (hereinafter “instant land”).

B. On May 2, 2011, the land before the instant subdivision was divided into the following: B 985 cubic meters, C 5 cubic meters, C 985 cubic meters, and C 941 cubic meters, respectively; on June 27, 2011, the Plaintiff completed the registration of transfer on the ground of sale on June 24, 2011, for C 985 cubic meters, and for C 5 cubic meters (hereinafter collectively referred to as “instant land”).

C. On March 22, 2012, the Plaintiff completed a construction project to create the instant land as a site for Class I neighborhood living facilities, and undergone a completion inspection on development activities conducted by the Defendant under Article 62 of the National Land Planning and Utilization Act.

On September 16, 2013, the Defendant issued a disposition imposing development charges of KRW 39,838,560 on the Plaintiff (hereinafter “instant disposition”) with the following content, and the land price as of the starting point was calculated by adding the increases in normal land prices from the base date of the officially assessed individual land price to the starting date of the imposition.

(3) Development gains (=i-ii) 159,354, 248, 248, 243, 25% of development gains (based on recognition) 39,838, 560, 257, 327, 327, 25-1, 2, 7-2, and 7 of the evidence of subparagraph 3-1, 3, 2, and 7-1, 2, and 185,

2. Whether the instant disposition is lawful

A. On February 18, 201, before the commencement of the imposition of development charges, the Plaintiff purchased the instant land in KRW 251,200,000, and paid acquisition tax by using the purchase price as the tax base.

Therefore, the land price as of the starting point is not the officially assessed land price.