1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.

The defendant.

1. Basic facts

A. The plaintiff is a local livestock cooperative established under the Agricultural Cooperatives Act, and the defendant is the subject to whom the farmland preservation charge belongs.

B. A disposition imposing the first farmland preservation charge (1) around June 2009, the Plaintiff filed an application for a construction permit for the construction of excreta and waste disposal facilities on the ground of 9,261.4 square meters of land outside 9,261, among two parcels outside 926, Seosan-si, Seosan-si. The same applies to the building before being amended by Act No. 1031, May 31, 2010 by obtaining a construction permit from the rice market on July 2, 2009.

(2) On July 2, 2009, the Seosan City issued a disposition imposing KRW 12,443,470 of the farmland preservation charges on the Plaintiff in relation to the said permission to divert farmland (hereinafter “the instant first disposition”), and the Plaintiff paid the said farmland preservation charges on July 20, 2009.

C. A disposition imposing the second farmland preservation charge (1) around April 2010, the Plaintiff was merged with the land of 926 square meters at the present time in the land of 925 square meters in the Seosan-si, Seosan-do, 925 square meters in the area of 368.5 square meters.

(2) On April 6, 2010, the Plaintiff filed an application for permission to alter the construction permission to add the said excreta and waste disposal facilities to the site for construction of the said excreta and waste disposal facilities, and obtained permission to alter the construction permission from the rice market on April 6, 2010. Accordingly, the construction permission was modified to include the said 925 square meters in the site for which the existing building permission was granted, and the permission to divert farmland was deemed to have been granted pursuant to Articles 16(3) and 11(5)7 of the Building Act. (2) On June 30, 2010, the Seosan City Mayor issued a disposition imposing KRW 1,102,180 in relation to the said permission to divert farmland (hereinafter “the instant second disposition”). The Plaintiff paid the farmland preservation charges on July 29, 2010.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 8, purport of the whole pleadings

2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;

3. The assertion and judgment

(a)a party’s assertion;