The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

According to Article 11(1)3 and Articles 11(2) and 24 of the former Restitution of Development Gains Act (amended by Act No. 10662, May 19, 201; hereinafter “Development Gains Refund Act”) and Article 12(1)7 and Article 12(2) of the former Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 23291, Nov. 11, 201); expenses incurred in improving land subject to imposition before commencing a development project, which are not reflected in the land price as of the starting point; however, expenses incurred in calculating the development gains shall be included in the development gains deducted when calculating the development gains; however, the payer is obligated to submit data necessary for calculating the development gains; and the payer is obligated to submit a statement of calculation and evidentiary documents related to the implementation of the relevant project and shall be determined in accordance with the Restitution of Development Gains Act within the limit of the amount presented.

The judgment below

According to the reasoning, on July 22, 2008, the court below imposed development charges of 137-4 and 22,420 square meters (hereinafter "project site of this case") on the project for installing urban planning facilities (hereinafter "project of this case") from the defendant on July 22, 2008. After obtaining permission for the construction of a sports facility on September 9, 2008, the plaintiff started construction work on October 31, 2009 and completed completion inspection and approval for the use of the building on December 31, 2009. The defendant submitted the calculation specifications of the project of this case and evidential documents from the plaintiff, and calculated development costs of the project of this case as KRW 3,020,902,283, and imposed development charges of 22,420 square meters on the plaintiff on April 30, 2010, considering development costs after deducting development costs from the previous land subject to public supervision from the Ministry of Public Administration and Security's joint reclamation project.