1. The Defendant’s imposition of development charges of KRW 29,383,130 against the Plaintiff on February 11, 2019 shall be revoked.

2...

1. Details of the disposition;

A. The Plaintiff initially transferred the B-704 square meters of the previous 998 square meters from the previous 998 square meters to G due to the division on December 7, 2016, and only 704 square meters prior to the previous 704 square meters. On January 26, 2017, the land category was changed to “site.”

(hereinafter referred to as “land”) and C’s land on which 291 square meters are located in the area of 17 December 2013, 2013.

On January 3, 2017, D completed the registration of ownership transfer on the ground of sale on October 10, 2016, with respect to the above land, as a person who was the owner of a total of 995 square meters of land (hereinafter “instant land”).

B. On November 22, 2016, D obtained permission to engage in development activities for site creation of Class II neighborhood living facilities on the ground of the instant land, along with the Plaintiff’s written consent to land use, and received notification of completion of the development activities on December 28, 2016 after completing the relevant development projects.

(hereinafter “instant development project”). (c)

Meanwhile, on the other hand, the Defendant: (a) premised on the premise that the Plaintiff, on November 20, 2013, on the ground of FF and B parcels of land owned by the Plaintiff, a total of 1,512 square meters (1,356 square meters in the site, road 192 square meters (hereinafter “instant adjacent land, etc.”) (hereinafter “instant adjacent land, etc.”) in total, among the land owned by the Plaintiff; (b) obtained permission to engage in development activities for the creation of a road site; and (c) obtained construction and approval for use on March 19, 2014 (hereinafter “instant adjacent project”); and (d) Article 5(2) of the Restitution of Development Gains Act (hereinafter “the Restitution of Development Gains Act”), the instant development project constitutes “the case where the instant adjacent land is actually divided and implemented a development project”; (c) the aggregate area of the adjoining land (1,512 square meters in the site and 95 square meters in the site) is more than 1,650 square meters in the development project at the same time.”