1. Revocation of a judgment of the first instance;

2. All of the plaintiffs' lawsuits against the defendants are dismissed.

3...

1. Basic facts

A. The plaintiffs acquiring the approval of the housing construction project plan by the plaintiffs (hereinafter referred to as the "stock company" in the name of the corporation) are all companies with the purpose of constructing and selling multi-family housing (multi-family housing) on the surface of the ship of the ASEAN, and they obtained the approval of the respective housing construction project plan from the defendant Asan City as of December 24, 2004, the plaintiff Geum Riverland as of December 17, 2004, the plaintiff Puls as of December 17, 2004, and the plaintiff Central Puls as of November 26, 2004.

B. (1) On December 21, 2007, Defendant Asan City imposed a disposition of imposition of charges for school site charges and payment of KRW 587,316,840 on Plaintiff Geum Riverland, KRW 561,462,960 on Plaintiff Puls, and imposition of charges for respective school site charges of KRW 1,728,278,40 on Plaintiff Puls (hereinafter “instant disposition of imposition”). Since the above company is an executor who was entrusted with the part of Plaintiff Puls, it constitutes a disposition of imposition of the central Puls. The imposition of charges is practically applicable to the disposition of imposition of the Plaintiff’s central Pules. The rights and obligations related to the trust project between Korea Land Trust and Plaintiff Puls pursuant to the Land Trust Agreement on October 13, 2011 between Korea and the Central Puls.).

The defendant Asan City stated that the disposition of this case is "under Article 5 of the Act on Special Cases Concerning the Securing, etc. of School Sites" in the written disposition (Evidence A No. 2-1).

(2) On the day of the instant disposition, the Plaintiffs paid the full amount of the charges for the school site (hereinafter “charges”) to Defendant Asan City Mayor on the day of the instant disposition.

(The sum of the charges paid by the plaintiffs is KRW 2,877,058,200).

On August 7, 2013, the Plaintiffs filed an application for refund to the Cheongnam-do Governor for refund to the effect that “The instant disposition is revoked in accordance with the Special Act on the Refund, etc. of School Site Charges, and the charges paid by the Plaintiffs are to be refunded.”

(ii).