1. The Defendant’s KRW 139,394,304 as well as the Plaintiff’s annual rate from August 17, 2012 to June 20, 2018.

A. If the appraisal amount is less than, or the same as, the amount of compensation paid" under Article 91(1) of the Public Works Act, it shall be calculated by deducting the above amount of compensation paid from the appraisal amount by the land fluctuation rate of neighboring similar land unrelated to the pertinent project until the time. However, if the appraisal amount exceeds, the amount calculated by deducting the above amount of compensation from the appraisal amount; [the appraisal amount at the time of loss of the right of repurchase - (the appraisal amount at the time of loss of the right of repurchase - the compensation amount paid x the inflation rate]; i.e., the amount calculated by multiplying the said “paid compensation” by the land fluctuation rate of neighboring similar land at the time of loss of the right

(1) According to the above legal principles and the appraisal result by the appraiser, damages arising from the loss of the Plaintiff’s right of repurchase are as follows.

(B) Plaintiff. Plaintiff’s compensation (cost less than won) land fluctuation rate x (cost) land fluctuation rate x (cost) 165,945,600 A. 305,339,904 443,540,540 139,394, 304, 165,945,600* (1.84-1) 139,394, 394,304, and as the Plaintiff seeks, the Defendant is obligated to pay to the Plaintiff damages at a rate of 15% per annum as prescribed by the Civil Act from August 17, 2012 to June 20, 2018, which is the date of this decision, from the day following the day when the Civil Act was imposed until June 20, 2018; and damages for delay calculated by 15% per annum as prescribed by the Act on Special Cases concerning Expedition, etc. of Legal Proceedings.

(2) The defendant asserts that liability for damages should be limited in consideration of the plaintiff's actual profit, such as reduction of capital gains tax.

However, all profits and expenses incurred by the repurchase right holder after the recovery of ownership of the repurchase object are due to changes in economic conditions or separate causes after the repurchase is not direct profits and expenses due to the exercise of the repurchase right, and the transfer income tax is part of the taxes to be borne by the separate legal cause of the tax authorities after the recovery of ownership of the land subject to repurchase.