1. The Defendant’s imposition of development charges of KRW 175,257,750 against the Plaintiff on September 17, 2014 shall be revoked.

2...

Details of the disposition

On June 22, 1990, the Plaintiff received a registration of transfer of ownership on the grounds of inheritance on February 8, 1990 with respect to each 1/3 portion of B miscellaneous land and C miscellaneous land (hereinafter individually referred to as “previous 000 square meters” in case of individual names, and in case of common names, “each previous land of this case” in this case”).

On November 21, 2013, 201, the Korean Mando D Co., Ltd. leased each of the instant previous lands from the Plaintiff, etc., followed by obtaining a construction permit and permission for development for the construction of Class II neighborhood living facilities (a resting restaurant) with the total floor area of 39.58 square meters on each of the instant previous lands from the Defendant, and carried out new construction works and development activities (hereinafter “instant project”), and obtained approval for the use of new buildings from the Defendant on April 15, 2014.

On April 21, 2014, the previous B land was divided into B, B, 383 square meters and D road 13 square meters, and the previous C land was divided into three square meters on April 21, 2014 and two-six square meters on April 21, 2014, and E road.

In determining the officially assessed individual land price of the instant previous land in 2013, the Defendant selected the comparison standard site as F-5 square meters of forest land (hereinafter “the comparison standard site of this case”) in Namyang-si, Namyang-si, and determined and publicly announced the officially assessed individual land price of the previous B land in 2013 as KRW 686,00,000, and the officially assessed individual land price of the previous C land in 2013 as KRW 763,00,000.

On May 26, 2014, the Plaintiff filed an objection with the Defendant on May 26, 2014, alleging that there is a defect in the selection of a standard land for comparison because each of the previous land in the instant case was commercial, and that the previous land in the instant case was a optical incineration, even though the surface of the road was small and medium, the previous land in the instant case was considered to be a defect in the assessment of road conditions.

The land characteristics in the guidelines for the investigation and calculation of the officially assessed individual land price are according to the classification of road sides.