The plaintiffs' claims are dismissed.

The costs of lawsuit shall be borne by the plaintiffs.

1. Details of the disposition;

A. On March 3, 2011, the Plaintiffs acquired and shared ownership of 1,55 square meters of D forest land, 257 square meters of forest land, 2,427 square meters of forest land, G 202 square meters of forest land, 102 square meters of H forest land, 32 square meters of 102 square meters of 32 square meters of 1 forest land (a total of 4,575 square meters, hereinafter collectively referred to as “instant land”). On March 3, 2011, the Plaintiffs obtained permission for the construction of a site for Class 2 neighborhood living facilities (hereinafter referred to as “instant business”). The instant business was completed on November 1, 2016 with respect to the instant land after obtaining permission for the construction of a site for Class 2 neighborhood living facilities (hereinafter referred to as “instant business”).

The land category of this case was “forest” and was changed to “factory site” on December 12, 2016 after completion of the development project.

B. On November 16, 2017, the Defendant imposed development charges of KRW 416,537,590 calculated as follows on the Plaintiffs on the basis of the average of the values appraised by two appraisal corporations pursuant to Article 10(1) and (5) of the former Restitution of Development Gains Act (amended by Act No. 15305, Dec. 26, 2017; hereinafter “Development Gains Refund Act”); Article 11(7)2 of the Enforcement Decree of the same Act; and Article 8 of the Enforcement Rule of the same Act (5,947,50,00).

At the time, the said appraisal corporation selected 1,983 square meters of land for J in Gwangju City (hereinafter “J land”) as a comparative standard.

(1) Development gains (i) 1,66,150,373 of development gains (i.e., development gains) 1,66,150,373 of development charges (i.e., development charges) 5,947,50,00 of land at the time of termination of imposition (i.e., November 1, 2016) 2,909,403,021 land at the time of commencement of imposition of deduction amount (iii. 3, 2011), 537,590 of land at the time of commencement of imposition of deduction amount (i.e., increase in normal land prices 772,753,508 development gains 59,193,098.

C. As to this, the Plaintiffs are applied to the appraisal result of the above two appraisal corporations as to the land price at the time of termination, ① the comparison standard selected by them.