All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1.(a)

Article 5(1) of the former Restitution of Development Gains Act (amended by Act No. 12244, Jan. 14, 2014; hereinafter “former Restitution of Development Gains Act”) provides that “A development project subject to the imposition of development charges shall be any of the following projects, etc.” (subparagraph 1), including housing complex development projects, industrial complex development projects (subparagraph 2), tourism complex development projects (subparagraph 3), factories, etc., urban environment improvement projects (subparagraph 4), logistics facility site development projects (subparagraph 5), hot spring development projects (subparagraph 6), passenger vehicle terminal projects (subparagraph 7), golf course construction projects (subparagraph 8), etc. shall be listed, and Article 5(1) of the same Act provides that “project, etc. similar to those referred to in subparagraphs 1 through 8, as prescribed by Presidential Decree, shall be subject to the imposition of development charges” (subparagraph 10):

In addition, Article 5 (3) of the former Development Gains Refund Act provides for necessary matters concerning the scope, etc. of development projects under paragraph (1).

According to the delegation of such Act, Article 4 [Attachment 1] 10 of the former Enforcement Decree of the Restitution of Development Gains Act (amended by Presidential Decree No. 25452, Jul. 14, 2014; hereinafter “former Enforcement Decree of the Development Gains Restitution Act”) provides that “any business similar to those referred to in subparagraphs 1 through 8, which actually or actually entails a change of land category in the public register,” as a project subject to the imposition of development charges.

Meanwhile, Article 48(2) of the former Special Act on the Construction and Support of Innovation Cities Following Relocation of Public Agencies (amended by Act No. 8656, Oct. 17, 2007; hereinafter “former Innovation City Act”) is the State and the State.