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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On August 14, 2013, the Plaintiff was deemed to have obtained permission for development and farmland diversion for the purpose of building a factory site for the said land pursuant to Article 13-2 of the Industrial Cluster Development and Factory Establishment Act with respect to the aggregate of 3,225 square meters of 62 square meters and C 3,163 square meters of land (hereinafter “B before subdivision”) among 1,359 square meters of land B (hereinafter “B before subdivision”) from the Defendant on August 14, 2013, the Plaintiff was deemed to have obtained permission for development and farmland diversion for the purpose of building a factory site for the said land.
B. On March 7, 2014, the Plaintiff: (a) from the Defendant on March 7, 2014, the Plaintiff obtained approval for the use of a factory building newly built on the ground of 2,892 square meters in the aggregate of 52 square meters in Seosung-si B (in the case of B land prior to the division, the area was 52 square meters by the division on September 11, 2013) and C paddy-si 2,840 square meters (in the case of C land prior to the division, the area was 2,840 square meters by the division on September 11, 2013; and (b) on March 28, 2014, the said area was combined with 52 square meters and the said area was changed to 2,892 square meters on the same day; (c) the land number was specified solely on the basis of the parcel number when named the land after the division and merger.
C. On February 9, 2015, the Defendant issued a disposition imposing development charges of KRW 45,307,720 on the Plaintiff (hereinafter “instant disposition”) with the following content, and the land price as of the starting point was calculated by adding the normal increase in land prices from the base date of the officially assessed individual land price to the starting date of imposition to the officially assessed individual land price after division.
(3) Development charges (=) 181,230,9084 development gains (=181,230,230,908) 45,307,720 / 720 / [based on recognition] 16,725,675 of the land at the time of completion of the deduction amount 316,725,675 of the land at the time of commencement of the deduction amount 10,702,731 development expenses 283,047,041 of the increases in normal land prices (=181,230,908 of the development gains (=3 / 25 per cent, but less than 00 won)
2. The instant disposition is lawful.