1. The defendant's appeal is all dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasons for this Court’s acceptance of the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance, except where the defendant adds the following judgments as to the new arguments in the court of first instance, and thus, they are cited by the main sentence of Article 420 of the Civil Procedure

2. Additional determination

A. The defendant's assertion that E.S. Corporation received a road site of 34,577 square meters from the State or a local government in the case of F District (Plaintiff A) and a road site of 17,489 square meters from the State or a local government in the case of G District (Plaintiff B) without compensation. Thus, the part of the road gratuitously reverted should be deducted from the cost of the basic living facilities.

B. Determination 1) There is no evidence to acknowledge that the Gambachisian Corporation was gratuitously reverted to 34,577 square meters in roads located in the F District project area, and 17,489 square meters in roads located in the G District project area. 2) Even if the Defendant’s assertion, the determination is based on the premise that the Eambachis Corporation was gratuitously reverted to the State or a local government.

The most accurate method of calculating the cost of the site for the basic living facilities is to be calculated according to the location, area, and specific acquisition cost of the land on which the basic living facilities such as roads are installed, and it is practically impossible to calculate the cost of the site according to such method. In fact, the method of calculating the cost of the basic living facilities is to calculate the cost of the basic living facilities according to the ratio of the total cost of the living facilities to the total cost of the site to the total project area, i.e., the total cost of the site is to be equally divided.

① Although there is a difference in the expropriation price for each individual land, the housing site development cost is calculated based on the total project site cost without considering the difference in the total project site, and ② the gratuitous reversion part is the retention site.