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 May 15, 2008, the Defendant approved on May 15, 2008 (representative C) that a factory should be newly built on the ground of Kimpo-si D (the registration conversion on September 16, 2008 was changed to the “Geopo-si E”. On the same day, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, 400 square meters of farmland, F forest land, 272 square meters of land, G forest, 50 square meters of land, 109 square meters of H forest, 109 square meters

B. The registration of ownership transfer was made in J and K order with respect to 400 square meters of forest E, Kimpo-si (hereinafter “instant land”). On April 29, 2013, the Plaintiff purchased the instant land from K and completed the registration of ownership transfer in the name of the Plaintiff with respect to the instant land.

C. On June 19, 2013, the Plaintiff acquired the status related to all authorization and permission for the construction of a factory on the instant land and various public charges from K. The Plaintiff filed an application with the Defendant for approval for the alteration of a factory with the purport of changing the “corporate name” to the Plaintiff and the “representative” from among the contents of the approval for the new construction of a factory on the instant land to L, and obtained approval from the Defendant on June 19, 2013.

After the Plaintiff constructed a factory on the instant land, he/she obtained approval for the use of the building from the Defendant on September 6, 2013, and the land category of the instant land was changed from “forest” to “factory site” on September 3, 2013.

E. On August 11, 2014, the Defendant determined and imposed development charges of KRW 154,041,660 on the Plaintiff pursuant to the Restitution of Development Gains Act (hereinafter “Development Gains Restitution Act”) (hereinafter “instant disposition”); and on January 27, 2015, recognized the payment details of capital gains tax as development costs and reduced the said development charges of KRW 126,482,240.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4 (including branch numbers for those with additional numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 2, 9 through 13, 16 through 19, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The Plaintiff’s ground factory construction project of the instant land (hereinafter “instant development project”).