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1. The Defendant’s imposition of development charges of KRW 3,758,956,950 against the Plaintiff on December 16, 2016 shall be revoked.
2...
Reasons
1. Details of the disposition;
A. On February 29, 2014, the Plaintiff created a golf course B (hereinafter “instant golf course”) at A Day, Kimhae-si, Kim Jong-si.
B. On April 6, 2014, the Defendant submitted a calculation statement of development costs for the creation of the instant golf course from the Plaintiff (However, the Plaintiff did not submit evidentiary documents proving the actual cost incurred) and the Incorporated Foundation C (hereinafter “C”) to confirm the calculation statement of development costs submitted by the Plaintiff, and calculated development costs as KRW 38,854,142,459.
In addition, on May 29, 2014, the Defendant imposed development charges of KRW 174,586,060 on the Plaintiff as stated in the following table (hereinafter “previous disposition”), and paid it around that time by the Plaintiff.
The calculation details of divided development charges 174,586,060 development gains (i) 25% of development gains (ii) 698,344,267 development gains (i) - 45,403,720,686, and the amount of deduction (ii) 44,705,376,419 and the land price as of the starting point 5,220,812,240 and 630,421,720, and development gains 38,854,142,459 and 459;
C. From the audit of the Defendant, Gyeongnam-do should recognize the project cost (civil engineering) actually disbursed by the Plaintiff from the project cost that the Plaintiff concluded through the bid of the Public Procurement Service to the completion of construction as the development cost. Therefore, it was pointed out that the previous disposition is excessive in the development cost.
The calculation details of divided development charges (won) development gains (i) 25% of development gains (ii) 16,968,751,745, and land at the time of termination (i) 45,403,720,686, and the land at the time of completion (ii) 28,434,968,941, and the land at the time of commencement 5,220,812, 240, and 630,421,720, development gains 22,534,781, and 981; and
D. Accordingly, the Defendant calculated development costs based on the Plaintiff’s tender price as KRW 22,583,734,981, and deducted development charges from KRW 4,242,187,930 as listed below from the Plaintiff on September 26, 2016.