1. Revocation of the first instance judgment.

2. Development charges imposed by the Defendant against the Plaintiff on May 13, 2015 are KRW 38,326,110.

The reasoning of the judgment of the court of first instance, which partially accepted the judgment, is "1. The grounds of the judgment of the court of first instance."

2. Determination as to the defense before the merits;

3. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion;

B. The relevant statutes, with the exception of the dismissal as follows, are as stated in the relevant part of the reasoning of the judgment of the first instance (from 2.3 to 5.13). As such, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited. The “Act on the Restitution of Development Gains” in the 11th 3rd tier is deemed as the “former Act on the Restitution of Development Gains (amended by Act No. 13796, Jan. 19, 2016)”.

Article 10(1) of the former Regulation on the Determination of this Court and Article 10(1) of the Restitution of Development Gains Act (amended by Act No. 12245, Jan. 14, 2014) provides that the land at the end point shall be the value calculated by adding the increases in normal land prices from January 1 of the pertinent year to the end point of imposition, calculated in accordance with the standard comparative table on the factors for the formation of land prices between the reference land and the land to be calculated, based on the officially announced land price of the reference land which is the most similar to the land to be imposed at the end point of imposition and the use situation of the reference land

Therefore, as the reference land for determining the land price at the end point, it is necessary to select the reference land price in neighboring regions where the most similar conditions of the reference land, i.e., specific use area, land category, land use (actual use), surrounding environment, location, and other natural and social conditions, and to determine whether the reference land price determined based on the reference land price maintains a balance with the publicly assessed individual land price of neighboring similar lands.

(See, see, e.g., Supreme Court Decision 2012Du21529, Aug. 22, 2013). Each of the instant lands, such as specific use area, land category, and actual use status, is located.