All appeals by the defendants are dismissed.

The costs of appeal shall be borne by the Defendants.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. On October 2015, the Plaintiff completed a change in the form and quality by obtaining permission for development activities with respect to the land of Taesi-si, Suwon-si E, 466 square meters and F 8 square meters (hereinafter referred to as “instant main land”) in order to build a housing complex.

B. On May 25, 2017, the Plaintiff entered into a sales contract with Defendant D with the content that part of the share in the instant main land and G 469 square meters in G, which is a neighboring road site (hereinafter “road site share”) was sold at KRW 675 million in the purchase price ( KRW 65 million in the main land, KRW 30 million in the road site).

C. On November 20, 2017, the said sales contract changed the purchaser’s purchase price to the Defendants, and the purchase price was KRW 6221,300,000 (excluding KRW 23,700,000,000,000 for the initial purchase price and KRW 645,000,000,000). As to the share of the road site, the purchaser was the Defendant B, and the purchase price was KRW 30,00,000 (hereinafter “instant sales contract”).

The sales contract of this case states that "the development charges at the time of acquisition tax and approval for use shall be borne by the purchaser" as the special terms.

(hereinafter “instant special agreement”). D.

On January 10, 2018, the Plaintiff completed the registration of ownership transfer corresponding to the Defendants’ share purchase ratio in accordance with the instant sales contract.

On the other hand, the Defendants obtained a building permit in accordance with the Plaintiff’s cooperation before completing the registration, and newly constructed a building on the instant main land and obtained approval for use on May 21, 2018. On May 28, 2018, the Defendants completed the change of land category due to the change of the form and quality on the instant main land.

E. On November 21, 2018, the Plaintiff was imposed development charges of KRW 27,361,510 with respect to the development activities of the instant main land from Gansi-si, and requested payment to the Defendants prior to the instant lawsuit, but the Defendants refused such imposition.

[Ground of recognition] A.